Domanico Co., which produces and sells biking equipment, is financed as follows:

Bonds payable, 10% (issued at face amount)	$850,000
Preferred $2 stock, $20 par	850,000
Common stock, $25 par	850,000

Income tax is estimated at 40% of income.

Determine the earnings per share on common stock, assuming that the income before bond interest and income tax is (a) $289,000, (b) $374,000, and (c) $459,000.

Enter answers in dollars and cents, rounding to two decimal places.