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Comparative Statements of Shareholders Equity for Locke Intertechnology Corporation were reported as follows for the fiscal years ending December 31, 2019, 2020, and 2021. LOCKE

Comparative Statements of Shareholders Equity for Locke Intertechnology Corporation were reported as follows for the fiscal years ending December 31, 2019, 2020, and 2021.

LOCKE INTERTECHNOLOGY CORPORATION
Statements of Shareholders' Equity
For the Years Ended Dec. 31, 2019, 2020, and 2021
($ in millions)
Preferred Stock, $10 par Common Stock, $1 par Additional Paid-in Capital Retained Earnings Total Shareholders' Equity
Balance at January 1, 2019 $ 45 $ 555 $ 1,902 $ 2,502
Sale of preferred shares 10 530 540
Sale of common shares, 7/1 9 86 95
Cash dividend, preferred (1 ) (1 )
Cash dividend, common (14 ) (14 )
Net income 360 360
Balance at December 31, 2019 10 54 1,171 2,247 3,482
Retirement of common shares, 4/1 (8 ) (41 ) (26 ) (75 )
Cash dividend, preferred (1 ) (1 )
Cash dividend, common (18 ) (18 )
3-for-2 split effected in the form of a common stock dividend, 8/12 23.0 (23.0 )
Net income 460 460
Balance at December 31, 2020 10 69.0 1,107.0 2,662 3,848
10% common stock dividend, 5/1 6.90 90 (96.90 )
Sale of common shares, 9/1 3 32 35
Cash dividend, preferred (5 ) (5 )
Cash dividend, common (34 ) (34 )
Net income 436 436
Balance at December 31, 2021 $ 10 $ 78.90 $ 1,229.0 $ 2,962.10 $ 4,280

Required: Infer from the statements the events and transactions that affected Locke Intertechnology Corporation's shareholders' equity and compute earnings per share as it would have appeared on the income statements for the years ended December 31, 2019, 2020, and 2021. No potential common shares were outstanding during any of the periods shown. (Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50).)

Year Numerator / Denominator = Earnings per share
2019 / =
2020 / =
2021 / =

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