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	$	7,001,092		$	5,574,852		$	5,744,552
Net income (loss)		3,320,700			2,360,900			(169,700)
Deductions:
Stock dividend (39,200 shares)		254,000
Common shares retired, September 30 (110,000 shares)					224,660
Common stock cash dividends		901,950			710,000			0
Balance at end of year	$	9,165,842		$	7,001,092		$	5,574,852

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

Common stock, 2,070,000 shares at $1 par,	$	2,070,000
Paid in capitalexcess of par		7,540,000

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

Year	Numerator	/	Denominator	=	Earnings(net Loss) Per Share
2014
2015
2016