Cash Accounts receivable Inventory Equipment (net) Total Accounts payable Dividends payable Balance Sheets Long-term note payable Capital stock, $5 par Retained earnings Total Year 2 December 31 January 1 $ 14,900 $ 14,900 45,890 36,300 31,800 35,700 56,500 65,600 $ 149,090 $ 152,500 25,300 27,900 7,100 3,200 13,600 13,600 72,100 72,100 30,990 35,700 $ 149,090 $ 152,500 Claret Corporation Income Statement For the year ended Year 2 Sales Cost of goods sold Gross profit on sales Operating expenses Operating income Interest expense and income taxes Net income $ 228,100 137,470 $ 90,630 75,798 $ 14,832 8,750 $ 6,082 All sales were made on account. Cash dividends declared during the year totaled $10,792. Claret Corporation's earnings per share for Year 2. founded to the nearest cent, is: