Comparative Statements of Retained Earnings for Renn-Dever Corporation were reported as follows for the fiscal years ending December 31, 2022, 2023, and 2024.

RENN-DEVER CORPORATIONStatements of Retained EarningsFor the Years Ended December 31202420232022Balance at beginning of year$ 7,148,692$ 5,658,452$ 5,824,552Net income (loss)3,328,7002,440,900(166,100)Deductions: Stock dividend (42,000 shares)262,000 Common shares retired, September 30 (130,000 shares) 232,660 Common stock cash dividends909,950718,0000Balance at end of year$ 9,305,442$ 7,148,692$ 5,658,452

At December 31, 2021, paid-in capital consisted of the following:

Common stock, 2,230,000 shares at $1 par$ 2,230,000Paid in capitalexcess of par7,620,000

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, 2022, 2023, and 2024.

Note: Negative amounts should be indicated by a minus sign.