Condensed statement of financial position and income statement data for Ayayai Corporation are presented here. AYAYAI CORPORATION Statement of Financial Position December 31 Assets 2022 2021 Cash $55,000 $50,000 Accounts receivable (net) 60,000 52,000 Other current assets 70,000 63,000 Long-term investments 65,000 50,000 Property, plant, and equipment (net) 500,000 460,000 Total assets $750,000 $675,000 Liabilities and Shareholders' Equity Current liabilities $95,000 $80,000 Non-current liabilities 70,000 80,000 Common shares 320,000 290,000 Retained earnings 265,000 225,000 Total liabilities and shareholders' equity $750,000 $675,000 AYAYAI CORPORATION Income Statement Year Ended December 31 0000 3021 Income Statement Year Ended December 31 2022 2021 Sales $740,000 $660,000 Cost of goods sold 430,000 390,000 Operating expenses 218,000 201,000 Income before income tax 92,000 69,000 Income tax expense 12,000 9,000 Net income $80,000 $60,000 Additional information: 2022 2021 Cash provided by operating activities $77,000 $50,000 Dividends paid $10,000 $5,000 Weighted average number of common shares 23,000 20,000 (a) Calculate basic earnings per share for 2022 and 2021. (Round answers to 2 decimal places, e.g. 15.25.) 2022 2021 Calculate basic earnings per share for 2022 and 2021. (Round answers to 2 decimal places, e.g. 15.25.) Basic earnings per share $ 2022 GA 2021