Cullumber Inc, a publicly traded compary, had 195,000 common shares outstanding on December 31, 2022. During 2023, the company issued 8,400 shares op May 1 and retired 18,000 shares on October 31 . For 2023, the company reported net income of $197,600 after a loss from discontinued operations of $39,520 (net of tax). (a) Calculate the weighted average number of common shares. Weighted average number of common shares shares Calculate earnings per share for 2023 as it should be reported to shareholders. (Round answers to 2 decimal ploces, es. 15.25. Enter negative amounts using either Anegotive sign preceding the number eg. -45 or parentheses es. (45).) Assume that Cullumber issued a 3-for-1 stock split on January 31.2024, and that the company's financial statements for the year ended December 31.2023, were issued on February 15, 2024. Calculate carnings per share for 2023 as it should be reported to shareholders. (Round answers to 2 decimal places, es. 15.25. Enter negative amounts using either a negative sign preceding the number es -45 or parentheseses. (45))