Bryson Corporation has income from continuing items of $580,000 and a gain on discontinued operations, net of tax, of $240,000. In addition, it has declared preferred dividends of $1 per share on 100,000 shares of preferred stock outstanding. The changes in Brysons common stock shares outstanding during 2025 are as follows. Date Share Changes Shares Outstanding January 1 Beginning Balance 180,000 May 1 Purchased 30,000 shares for the treasury (30,000) 150,000 July 1 Additional shares due to 3 for 1 stock split 300,000 450,000 December 31 Issued 50,000 shares for cash 50,000 December 31 Ending balance 500,000 INSTRUCTIONS a. Compute Brysons earnings per share. b. Indicate the presentation of earnings per share on the face of the income statement