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							$	55					$	495					$	1,878					$	2,428
Sale of preferred shares		10												470												480
Sale of common shares, 7/1								9						81												90
Cash dividend, preferred																				(1	)					(1	)
Cash dividend, common																				(16	)					(16	)
Net income																				290						290
Balance at December 31, 2019		10						64						1,046						2,151						3,271
Retirement of common shares, 4/1								(4	)					(36	)					(20	)					(60	)
Cash dividend, preferred																				(1	)					(1	)
Cash dividend, common																				(20	)					(20	)
3-for-2 split effected in the form of a common stock dividend, 8/12								30						(30	)
Net income																				380						380
Balance at December 31, 2020		10						90						980						2,490						3,570
10% common stock dividend, 5/1								9						90						(99	)
Sale of common shares, 9/1								3						31												34
Cash dividend, preferred																				(2	)					(2	)
Cash dividend, common																				(22	)					(22	)
Net income																				412						412
Balance at December 31, 2021	$	10					$	102					$	1,101					$	2,779					$	3,992

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 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)

Year	Numerator	/	denominator	=	earning per share
2019
2020
2021