As at December 31, 2023, Bonhomme Inc. has the following shares outstanding: Common shares, 143,000 issued Preferred shares, $3.00 cumulative, 11,000 issued $1,143,000 $560,000 Dividends have not been declared since December 31, 2021. The following equity transactions occurred during the year. 1. On June 1, 2023, 3,000 preferred shares were issued at $22 per share. 2. On September 1, 2023, 5,000 common shares were issued at $15 per share. 3. On December 31, 2023, the Board of Directors declared a dividend of $272,000. What is the dividend per share payable to the common shareholders on December 31, 2023? Please round to the nearest cent (two decimal places).