At December 31 Blue corps had the following share outstanding: 7% cumulative preferred shares, 107,100 share outstanding $10,710,000. Common shares 4,190,000 share outstanding 20,950,000 During 2023 the corporation only share transactions was the issuance of 370,000c common share on April 1. During 2023 the following also occurred: Income from continuing operations before tax $22,800,000 Discontinued operations (loss before tax) 3,401,000 Preferred dividends declared 749,700 Common dividends declared 2,130,000 Effective tax rate 40% Calculate earning per share information as it should appear in the financial statement of Blue for the year ended December 31,2023 Income from continuing operations Discontinued operations Net income