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

RENN-DEVER CORPORATION
Statements of Retained Earnings		For the Years Ended December 31
	2021			2020			2019
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, 2018, 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, 2019, 2020, and 2021. (Negative amounts should be indicated by a minus sign.)

Year Answer is complete but not entirely correct. Numerator Denominator Earnings (Net Loss) per Share (160,500) 1 1,855,000 (0.09) 2,240,900 1,827,500 1.23 3,308,700 1,745,000 $ 1.90 = = 2019 $ $ $ $ 2020 2021 $ $ 17 11