Earnings Per Share Financial statement data for the years ended December 31 for Cottontop Corporation follow: 2013 20Y2 Net income $775,000 $966,000 Preferred dividends $35,000 $35,000 Average number of common shares outstanding 80,000 shares 95,000 shares a. Determine the earnings per share for 2013 and 2072. Round your answers to two decimal places. 20Y3 S per share 20Y2 per share b. Does the change in the earnings per share from 20Y2 to 20Y3 indicate a favorable or unfavorable trend