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	$	6,794,292		$	5,464,052		$	5,624,552
Net income (loss)		3,308,700			2,240,900			(160,500)
Deductions:
Stock dividend (34,900 shares)		242,000
Common shares retired, September 30 (110,000 shares)					212,660
Common stock cash dividends		889,950			698,000			0
Balance at end of year	$	8,971,042		$	6,794,292		$	5,464,052

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

Common stock, 1,855,000 shares at $1 par,	$	1,855,000
Paid in capitalexcess of par		7,420,000

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.)

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 2015 $6,794,292 $5,464,052 $5,624,552 3,308,700 2,240,900 (160,500) 2016 2014 For the Years Ended December 31 Balance at beginning of year Net income (loss) Deductions Stock dividend (34,900 shares) Common shares retired, September 30 (110,000 shares) Common stock cash dividends 242,000 212,660 698,000 889,950 Balance at end of year $8,971,042 $6,794,292 $5,464,052 At December 31, 2013, paid-in capital consisted of the following Common stock, 1,855,000 shares at $1 par, Paid in capital-excess of par $1,855,000 7,420,000 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, 2014, 2015, and 2016. (Negative amounts should be indicated by a minus sign.) Year NumeratorDenominatorEarnings (Net Loss) 2014 2015 2016 r Share