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Cullumber Co . had 3 0 2 0 0 0 shares of common stock issued and outstanding at December 3 1 , 2 0 2

Cullumber Co. had 302000 shares of common stock issued and outstanding at December 31,2024. No common stock was issued during 2025. On January 1,2025, Cullumber issued 202000 shares of nonconvertible preferred stock. In 2025, Cullumber declared and paid $105000 cash dividends on the common stock and $83000 on the preferred stock. Net income for the year ended December 31,2025 was $626600. What is Cullumber's 2025 earnings per common share?
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