At December 31, the records of Kozmetsky Corporation provided the following selected and incomplete data: Common stock (par $2; no changes during the current year). Shares authorized, 5,000,000. Shares issued, ? issue price $8 per share. Shares held as treasury stock, 11,200 shares, cost $6 per share. Net income for the current year, $452,160. Common Stock account, $148,000. Dividends declared and paid during the current year, $2 per share. Retained Earnings balance, beginning of year, $780,000. Required: Complete the following: (Round "Earnings per share" to 2 decimal places.)