Earnings Per Share Financial statement data for the years ended December 31 for Dovetail Corporation follow: 203 202 Net income $1,402,750 $1,210,000 Preferred dividends $214,000 $214,000 Average number of common shares outstanding 75,000 shares 60,000 shares a. Determine the earnings per share for 20Y3 and 20Y2. Round your answers to two decimal places. 203 per share 20Y2 per share b. Does the change in the earnings per share from 20Y2 to 20Y3 indicate a favorable or an unfavorable trend