At December $31,2021,$ Bridgeport Company had $466000$ shares of common stock issued and outstanding, $360000$ of which had been

issued and outstanding throughout the year and $106000$ of which were issued on September $1,2021.$ Net income for the year ended

December $31,2021,$ was $$1170000.$ What should be Bridgeport's $2021$ earnings per common share, rounded to the nearest penny?

$$3\mathrm{.}25$

$$2\mathrm{.}51$

$$2\mathrm{.}96$

$$2\mathrm{.}32$