Carla Vista Corporation has 430,000 shares of common stock outstanding throughout 2021. In addition, the corporation has 5,000, 20- year, 10% bonds issued at par in 2019. Each $1,000 bond is convertible into 20 shares of common stock after 9/23/22. During the year 2021, the corporation earned $799,800 after deducting all expenses. The tax rate was 30%. Compute the proper earnings per share for 2021. (Round answer to 2 decimal places, 52.75.) Earning per share