At December 31, 2020 Jersey Company had 200,000 shares of common stock and 10,000 shares of 6%, $100 par value cumulative preferred stock outstanding. No dividends were declared on either the preferred or common stock in 2020 or 2021. On February 10, 2022, prior to the issuance of its financial statements for the year ended December 31, 2021, Jersey declared a 20% stock dividend on its common stock. Net income for 2021 was $800,000. In its 2021 financial statements, Jerseys 2021 earnings per common share should be?