Comparative Statements of Shareholders' Equity for Locke Intertechnology Corporation were reported as follows for the fiscal years ending December $31,2022,2023,$ and $2024.$

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 $31,2022,2023,$ and $2024.$ No potential common shares were outstanding during any of the periods shown.

Note: Do not round intermediate calculations. Enter your answers in millions rounded to $2$ decimal places $($i$.$e$.,5,550,000$ should be entered as $5\mathrm{.}55).$