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

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.)

RENN-DEVER CORPORATION Statements of Retained Earnings For the Years Ended December 31 2021 2020 2019 Balance at beginning of year $7,022,292 $5,612,052 $5,724,552 Net income (loss) 3,318,700 2,340,900 (112,500) Deductions: Stock dividend (55,800 shares) 252,000 Common shares retired, September 30 (110,000 shares) 222,660 Common stock cash dividends 899,950 708,000 0 Balance at end of year $9,189,042 $7,022,292 $5,612,052 At December 31, 2018, paid-in capital consisted of the following: Common stock, 1,970,000 shares at $1 par Paid in capital-excess of par $1,970,000 7,520,000