Comparative Statements of Retained Earnings for Renn-Dever Corporation were reported as follows for the fiscal years ending December 31, 2014, 2015, and 2016.

RENN-DEVER CORPORATION
Statements of Retained Earnings
For the Years Ended December 31	2016			2015			2014
Balance at beginning of year	$	6,970,692		$	5,584,452		$	5,694,552
Net income (loss)		3,315,700			2,310,900			(110,100)
Deductions:
Stock dividend (35,400 shares)		249,000
Common shares retired, September 30 (140,000 shares)					219,660
Common stock cash dividends		896,950			705,000			0
Balance at end of year	$	9,140,442		$	6,970,692		$	5,584,452

At December 31, 2013, paid-in capital consisted of the following:

Common stock, 1,910,000 shares at $1 par,	$	1,910,000
Paid in capitalexcess of par		7,490,000

No preferred stock or potential common shares were outstanding during any of the periods shown.

Required:

Compute Renn-Devers earnings per share as it would have appeared in income statements for the years ended December 31, 2014, 2015, and 2016. (Negative amounts should be indicated by a minus sign.)