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At December 3 1 , the records of Kozmetsky Corporation provided the following selected and incomplete data: Common stock ( par $ 2 ; no

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At December 31, the records of Kozmetsky Corporation provided the following selected and incomplete data:
Common stock (par $2; no changes during the current year).
Shares authorized, 5,000,000.
Shares issued, ?; issue price $9 per share.
Shares held as treasury stock, 11,300 shares, cost $7 per share.
Net income for the current year, $441,620.
Common Stock account, $147,000.
Dividends declared and paid during the current year, $2 per share.
Retained Earnings balance, beginning of year, $770,000.
Required:
Complete the following: (Round "Earnings per share" to 2 decimal places.)
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