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At December 31, 2013, Shiga Naoya Corporation had the following stock outstanding. 10% cumulative preferred stock, $100 par, 109,340 shares $10,934,000 Common stock, $5 par,

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

10% cumulative preferred stock, $100 par, 109,340 shares $10,934,000
Common stock, $5 par, 4,084,800 shares 20,424,000

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

Income from continuing operations before taxes $23,499,000
Discontinued operations (loss before taxes) $3,280,000
Preferred dividends declared $1,093,400
Common dividends declared $2,448,000
Effective tax rate 35 %

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

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