At December 31, 2021, Sheffield Corp. had 513000 shares of common stock issued and outstanding, 404000 of which had been issued and outstanding throughout the year and 109000 of which were issued on October 1,2021. Net income for the year ended December 31, 2021, was $1697000. What should be Sheffield's 2021 earnings per common share, rounded to the nearest penny? $4.20 $35.46 $3.70 $3.94