Comparative Statements of Retained Earnings for Renn-Dever Corporation were reported as follows for the fiscal years ending December 31, 2011, 2012, and 2013.

RENN-DEVER CORPORATION
Statements of Retained Earnings
For the Years Ended December 31	2013			2012			2011
Balance at beginning of year	$	6,902,192		$	5,539,952		$	5,664,552
Net income (loss)		3,312,700			2,280,900			(124,600)
Deductions:
Stock dividend (50,700 shares)		246,000
Common shares retired, September 30 (160,000 shares)					216,660
Common stock cash dividends		893,950			702,000			0
Balance at end of year	$	9,074,942		$	6,902,192		$	5,539,952

At December 31, 2010, paid-in capital consisted of the following:

Common stock, 1,850,000 shares at $1 par,	$	1,850,000
Paid in capitalexcess of par		7,460,000

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, 2011, 2012, and 2013. (Do not round intermediate calculations and round your final answers to 2 decimal places.)

Amount

per share for the year ended Dec. 31, 2011

per share for the year ended Dec. 31, 2012

per share for the year ended Dec. 31, 2013