Comparative Statements of Shareholders Equity for Locke Intertechnology Corporation were reported as follows for the fiscal years ending December 31, 2016, 2017, and 2018.

LOCKE INTERTECHNOLOGY CORPORATION
Statements of Shareholders' Equity
For the Years Ended Dec. 31, 2016, 2017, and 2018
($ in millions)
	Preferred Stock, $10 par				Common Stock, $1 par						Additional Paid-in Capital						Retained Earnings						Total Shareholders' Equity
Balance at January 1, 2016						$	85					$	535					$	1,894					$	2,514
Sale of preferred shares		6											490												496
Sale of common shares, 7/1							5						82												87
Cash dividend, preferred																			(1	)					(1	)
Cash dividend, common																			(19	)					(19	)
Net income																			320						320
Balance at December 31, 2016		6					90						1,107						2,194						3,397
Retirement of common shares, 4/1							(4	)					(37	)					(22	)					(63	)
Cash dividend, preferred																			(1	)					(1	)
Cash dividend, common																			(23	)					(23	)
3-for-2 split effected in the form of a common stock dividend, 8/12							43.0						(43.0	)
Net income																			420						420
Balance at December 31, 2017		6					129.0						1,027.0						2,568						3,730
10% common stock dividend, 5/1							12.90						130						(142.90	)
Sale of common shares, 9/1							3						39												42
Cash dividend, preferred																			(4	)					(4	)
Cash dividend, common																			(30	)					(30	)
Net income																			428						428
Balance at December 31, 2018		6				$	144.90					$	1,196.0					$	2,819.10					$	4,166

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, 2016, 2017, and 2018. 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).)