At December 31, 2021, Vaughn Manufacturing had 512000 shares of common stock issued and outstanding, 408000 of which had been issued and outstanding throughout the year and 104000 of which were issued on October 1, 2021. Net income for the year ended December 31, 2021, was $1705000. What should be Vaughn's 2021 earnings per common share, rounded to the nearest penny? $4.18 $3.93 $3.71 $35.37