Dakota Inc. and Jersey & Company are two large companies that manufacture and sell equipment used in the construction, mining, agricultural, and forestry industries. The companies reported the following data (in millions) for two recent years: Dakota Jersey Year 2 Year 1 Year 2 Year 1 Net income $2,137 $3,715 $1,925 $3,252 Average number of common shares outstanding 594 599 3 34 363 a. Determine the earnings per share in Year 2 and Year 1 for each company. Round your answers to two decimal places. Year 2 Year 1 Dakota per share $ per share Jersey $ per share $ per share Statement of Stockholders' Equity The stockholders' equity T accounts of I-Cards Inc. for the fiscal year ended December 31, 2019, are as follows. COMMON STOCK Jan. 1 Balance 1,000,000 Apr 14 Issued 15,000 shares 450.000 Dec. 31 Balance 1,450,000 PAID-IN CAPITAL IN EXCESS OF PAR 160.000 Jan. 1 Apr. 14 Balance Issued 15,000 shares Balance 105.000 265,000 Dec. 31 TREASURY STOCK Aug. 7 Purchased 2,500 shares 70,000 RETAINED EARNINGS 1,740,000 Mar. 31 June 30 Sept. 30 Dec. 31 Dividend Dividend Dividend Dividend 26,000 an. 1 25,000 Dec. 31 26,000 26,000 Dec. 31 Balance Closing (Net income) Balance 261.000 1,897,000 Prepare a statement of stockholders' equity for the year ended December 31, 2019. If an amount is zero or an entry is not required, leave the box blank. Also, if an amount reduces Stockholders' Equity, then add "minus" sign. -Cards Inc. Statement of Stockholders' Equity For the Year Ended December 31, 2019 Common Stock $30 Par Pald. in Capital in Excess of Par Treasury Stock Retained Earnings Total Balance, Jan. 1. 2049 Issued 15,000 shares of Common Stock Purchased 2,500 shares as Treasury Stock Net Income Dividends Balance, Dec 31, 2019