At December 31,2023 , Ayayai Corporation had the following shares outstanding: During 2023, the corporation's only share transaction was the issuance of 440,000 common shares on April 1. During 2023, the following also occurred: Calculate earnings per share information as it should appear in the financialstatements of Ayayal for the year ended December 31 . 2023. (Round per share answers to 2 decimal places, es. 52.75 )