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Comparative Statements of Retained Earnings for Renn-Dever Corporation were reported as follows for the fiscal years ending December 31, 2016, 2017, and 2018. RENN-DEVER CORPORATION

Comparative Statements of Retained Earnings for Renn-Dever Corporation were reported as follows for the fiscal years ending December 31, 2016, 2017, and 2018.

RENN-DEVER CORPORATION
Statements of Retained Earnings For the Years Ended December 31
2018 2017 2016
Balance at beginning of year $ 6,984,092 $ 5,565,852 $ 5,734,552
Net income (loss) 3,319,700 2,350,900 (168,700 )
Deductions:
Stock dividend (38,000 shares) 253,000
Common shares retired, September 30 (150,000 shares) 223,660
Common stock cash dividends 900,950 709,000 0
Balance at end of year $ 9,149,842 $ 6,984,092 $ 5,565,852

At December 31, 2015, paid-in capital consisted of the following:

Common stock, 2,050,000 shares at $1 par, $ 2,050,000
Paid in capitalexcess of par 7,530,000

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, 2016, 2017, and 2018.

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