At the end of the year, the records of Nortech Corporation provided the following selected and incomplete data: Common shares, no par value Shares authorized, 232,000 Shares issued, ? ;issue price $17 per share; cash collected in full $2,422,500 Net earnings 132,000 Dividends declared and paid 75,000 Prior-period error, correction of an accounting error (a credit, net of income tax) Retained earnings, beginning balance 9,700 190,000 Required: 1. Complete the following tabulation: Shares authorized Shares issued Shares outstanding 2. Calculate the amount of Earnings per share. (Round the final answer to 2 decimal places.) Earnings per share