Earnings Per Share Financial statement data for the years ended December 31 for Dovetail Corporation follow: 2013 2012 Net income $651,750 $562,500 Preferred dividends $99,000 $99,000 Average number of common shares outstanding 55,000 shares 45,000 shares a. Determine the earnings per share for 20Y3 and 2012. Round your answers to two decimal places. 2013 per share 2012 per share b. Does the change in the earnings per share from 2012 to 203 indicate a favorable or an unfavorable trend