Comparative Statements of Retained Earnings for Renn-Dever Corporation were reported as follows for the fiscal years ending December 31, 2019, 2020, and 2021.

RENN-DEVER CORPORATION
Statements of Retained Earnings		For the Years Ended December 31
	2021			2020			2019
Balance at beginning of year		7,094,292			5,620,052			5,804,552
Net income (loss)		3,326,700			2,420,900			(184,500)
Deductions:
Stock dividend (61,500 shares)		260,000
Common shares retired, September 30 (140,000 shares)					230,660
Common stock cash dividends		907,950			716,000			0
Balance at end of year		9,253,042			7,094,292			5,620,052

At December 31, 2018, paid-in capital consisted of the following:

Common stock, 2,190,000 shares at $1 par		2,190,000
Paid in capitalexcess of par		7,600,000

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, 2019, 2020, and 2021. (Negative amounts should be indicated by a minus sign.)

Year	Numerator	/	Denominator	=	Earnings (Net Loss) per Share
2019	$(184,500)	/	2,190,000	=	$(0.08)
2020	$2,420,900	/		=	0
2021	$3,326,700	/		=	0