Carla Vista Inc., a publicly traded company, had 270,000 common shares outstanding on December 31,2022 . During 2023 , the company issued 6,000 shares on May 1 and retired 15,000 shares on October 31. For 2023 , the company reported net income of $271,500 after a loss from discontinued operations of $40,725 (net of tax).

Assume that Carla Vista issued a 3-for-1 stock split on January 31, 2024, and that the company's financial statements for the year ended December 31, 2023, were issued on February 15, 2024. 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).)