At December 31, 2013, Shiga Naoya Corporation had the following stock outstanding.

10% cumulative preferred stock, $100 par, 109,050 shares $10,905,000 Common stock, $5 par, 4,077,200 shares 20,386,000

During 2014, Shiga Naoya did not issue any additional common stock. The following also occurred during 2014.

Income from continuing operations before taxes $23,809,000 Discontinued operations (loss before taxes) $3,449,000 Preferred dividends declared $1,090,500 Common dividends declared $2,229,000 Effective tax rate 35 %

Compute earnings per share data as it should appear in the 2014 income statement of Shiga Naoya Corporation.