Buenas tardes,Como se saca el "earnings per common share"?.Tengo mucha duda lograr sacar el nmero que me falta. Gracias

A B C D 5 SALES REVENUE $ 82.800.00 6 GAIN ON SALES OF LAND $ 1.100.00 COST OF GOOD SOLD $41,860.00 8 GROSS PROFIT $ 42,040.00 9 OPERATING EXPENSE 0 SALARIES EXPENSE 13.500.00 DEPREACIATION EXPENSE 175.00 12 SUPPLIES EXPENSE S 800.00 ADVERTISING EXPENSE 8.100.00 4 OTHER EXPENSE 4.500.00 BAD DEBT EXPENSE 610.00 6 TOTAL OPERATING EXPENSE -$ 27,685.00 7 INCOME FROM OPERATION $ 14.355.00 8 INCOME TAX EXPENSE $ 4.306.00 19 NET INCOME $ 10.049.00 20 EARNINGS PER SHARE (2,00 SHARES 28