Condensed balance sheet and income statement data for Concord Corporation are presented here.

CONCORD CORPORATION Balance Sheets December 31
		2022		2021		2020
Cash		$ 31,000		$ 21,000		$ 19,000
Accounts receivable (net)		51,000		46,000		49,000
Other current assets		98,000		103,000		72,000
Investments		63,000		78,000		53,000
Plant and equipment (net)		500,000		370,000		358,000
		$743,000		$618,000		$551,000
Current liabilities		$ 86,000		$ 81,000		$ 71,000
Long-term debt		153,000		93,000		58,000
Common stock, $10 par		328,000		318,000		308,000
Retained earnings		176,000		126,000		114,000
		$743,000		$618,000		$551,000

CONCORD CORPORATION Income Statements For the Years Ended December 31
		2022		2021
Sales revenue		$748,000		$608,000
Less: Sales returns and allowances		41,000		31,000
Net sales		707,000		577,000
Cost of goods sold		433,000		358,000
Gross profit		274,000		219,000
Operating expenses (including income taxes)		181,000		151,000
Net income		$ 93,000		$ 68,000

Additional information:

1.		The market price of Concords common stock was $7.00, $7.50, and $8.50 for 2020, 2021, and 2022, respectively.
2.		You must compute dividends paid. All dividends were paid in cash.

Calculate earnings per share % for 2022 and 2021, please show work.