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 $7 per share.

Shares held as treasury stock, 10,500 shares, cost $5 per share.

Net income for the current year, $529,300.

Common Stock account, $155,000.

Dividends declared and paid during the current year, $2 per share.

Retained Earnings balance, beginning of year, $850,000.

Required:

Complete the following: (Round "Earnings per share" to 2 decimal places.)