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 $7,015,592 $5,613,352 $5,714,552 Net income (loss) 3,317,700 2,330,900 (101,200) Deductions: Stock dividend (36,500 shares) 251,000 Common shares retired, September 30 (125,000 shares) 221,660 Common stock cash dividends 898,950 707,000 0 Balance at end of year $9,183,342 $7,015,592 $5,613,352 At December 31, 2018, paid-in capital consisted of the following: Common stock, 1,950,000 shares at $1 par Paid in capital-excess of par $1,950,000 7,510,000 No preferred stock or potential common shares were outstanding during any of the periods shown. Required: Compute Renn-Dever's 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 $ (0.05) 2019 $ (101,200) 1,950,000 2020 / II 0 2021 / II 0