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	$	7,063,292		$	5,629,052		$	5,754,552
Net income (loss)		3,321,700			2,370,900			(125,500	)
Deductions:
Stock dividend (59,100 shares)		255,000
Common shares retired, September 30 (120,000 shares)					225,660
Common stock cash dividends		902,950			711,000			0
Balance at end of year	$	9,227,042		$	7,063,292		$	5,629,052

At December 31, 2018, paid-in capital consisted of the following:

Common stock, 2,090,000 shares at $1 par	$	2,090,000
Paid in capitalexcess of par		7,550,000

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.)

3321700

Year	Numerator	/	Denominator	=	Earnings (Net Loss) per Share
2019	$(125,500)	/	2,090,000	=	$(0.06)
2020	$2,370,900	/		=	0
2021	$3,321,700	/		=	0