Comparative Statements of Retained Earnings for Renn-Dever Corporation were reported as follows for the fiscal years ending December 31, 2022, 2023, and 2024.

RENN-DEVER CORPORATION
Statements of Retained Earnings	For the Years Ended December 31
	2024	2023	2022
Balance at beginning of year	$ 7,131,692	$ 5,649,452	$ 5,814,552
Net income (loss)	3,327,700	2,430,900	(165,100)
Deductions:
Stock dividend (41,200 shares)	261,000
Common shares retired, September 30 (150,000 shares)		231,660
Common stock cash dividends	908,950	717,000	0
Balance at end of year	$ 9,289,442	$ 7,131,692	$ 5,649,452

At December 31, 2021, paid-in capital consisted of the following:

Common stock, 2,210,000 shares at $1 par	$ 2,210,000
Paid in capitalexcess of par	7,610,000

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, 2022, 2023, and 2024.

Note: Negative amounts should be indicated by a minus sign