Earnings Per Share Financial statement data for the years ended December 31 for Dovetail Corporation follow: 20Y3 20Y2 Net income $491,000 $442,250 Preferred dividends $75,000 $75,000 Average number of common shares outstanding 80,000 shares 65,000 shares a. Determine the earnings per share for 20Y3 and 2012. Round your answers to two decimal places. 20Y3 per share 20Y2 $ per share b. Does the change in the earnings per share from 20Y2 to 2043 indicate a favorable or an unfavorable trend