At December 31, 2020, Marigold Corporation had the following shares outstanding:

9% cumulative preferred shares, 103,900 shares outstanding		$10,390,000
Common shares, 4,200,000 shares outstanding		21,000,000

During 2020, the corporations only share transaction was the issuance of 390,000 common shares on April 1. During 2020, the following also occurred:

Income from continuing operations before tax		$22,620,000
Discontinued operations (loss before tax)		3,163,000
Preferred dividends declared		935,100
Common dividends declared		2,110,000
Effective tax rate		38%

Calculate earnings per share information as it should appear in the financial statements of Marigold Corporation for the year ended December 31, 2020. (Round per share answer to 2 decimal places, e.g. 52.75.)

Earnings Per Share
Income from Continuing Operations
Discontinued Operations
Net Income

The Solutions are:

$3.19

$-0.48

$ 2.71

But I cannot figure out how they got the answer.