At December 31, 2017, the records of Nortech Corporation provided the following selected and incomplete data: Common shares, no par value Shares authorized, 236,500 Shares issued._? ; issue price $18 per share; cash collected in full Net earnings for 2017 Dividends declared and paid during 2017 Prior-period error, correction of 2016 accounting error (a credit, net of income tax) Retained earnings balance, January 1, 2017 $2,709,000 140,000 77,000 8,900 170,000 Required: 1. Complete the following tabulation: Shares authorized Shares issued Shares outstanding 2. Calculate the amount of Earnings per share. (Round the final answer to 2 decimal places.) Earnings per share 3. Calculate the amount of Dividend paid per common share. (Round the final answer to 2 decimal places.) Dividend per share