Earnings Per Share Financial statement data for the years ended December 31 for Cottontop Corporation follow: 20Y3 2012 Net Income $356,250 $324,000 Preferred dividends $54,000 $54,000 Average number of common shares outstanding 65,000 shares 50,000 shares a. Determine the earnings per share for 2073 and 2072. Round your answers to two decimal places. 2013 per share 2012 per share b. Does the change in the camnings per share from 2012 to 2093 indicate a favorable or unfavorable trend