Earnings Per Share Financial statement data for the years ended December 31 for Dovetail Corporation follow: 20Y3 20Y2 Net income $859,000 $733,250 Preferred dividends $131,000 $131,000 Average number of common shares outstanding 70,000 shares 55,000 shares a. Determine the earnings per share for 2013 and 2072. Round your answers to two decimal places. 2093 per share per share b. Does the change in the earnings per share from 20Y2 to 2093 indicate a favorable or an unfavorable trend? 2012 Favorable Unfavorable