Earnings Per Share Financial statement data for the years ended December 31 for Dovetail Corporation follow: 20Y3 20Y2 Net income $999,000 Preferred dividends $152,000 $858,500 $152,000 45,000 shares Average number of common shares outstanding 55,000 shares a. Determine the earnings per share for 20Y3 and 2072. Round your answers to two decimal places. 20Y3 A per share 20Y2 A per share b. Does the change in the earnings per share from 20Y2 to 20Y3 indicate a favorable or an unfavorable trend