Blossom Inc., a publicly traded company, had 210,000 common shares outstanding on December 31, 2022. During 2023, the company issued 6,000 shares on May 1 and retired 9,000 shares on October 31. For 2023, the company reported net income of $280,500 after a loss from discontinued operations of $42,500 (net of tax). (a) (b) Calculate earnings per share for 2023 as it should be reported to shareholders. (Round answers to 2 decimal places, e.g. 15.25. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)