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	$	7,148,692		$	5,658,452		$	5,824,552
Net income (loss)		3,328,700			2,440,900			(166,100)
Deductions:
Stock dividend (42,000 shares)		262,000
Common shares retired, September 30 (130,000 shares)					232,660
Common stock cash dividends		909,950			718,000			0
Balance at end of year	$	9,305,442		$	7,148,692		$	5,658,452

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

Common stock, 2,230,000 shares at $1 par,	$	2,230,000
Paid in capitalexcess of par		7,620,000

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.)

Please show how your numbers were obtained, especially the awnser, all methods must be according to GAAP and US tax law (if applicable), thank you. Numerator/Denominator = EPS 2014 = -166,100/2,230,000= -0.07

2015 = ????/???? = ???? 2016 = ????/???? = ????