Exercise 19-16 (Algo) EPS; stock dividend; nonconvertible preferred stock; treasury shares; shares sold [LO19-5, 19-6, 19-7) On December 31, 2020, Berclair Inc. had 440 million shares of common stock and 8 million shares of 9%, $100 par value cumulative preferred stock issued and outstanding. On March 1, 2021, Berclair purchased 36 million shares of its common stock as treasury stock. Berclair issued a 5% common stock dividend on July 1, 2021. Six million treasury shares were sold on October 1. Net Income for the year ended December 31, 2021, was $750 million Required: Compute Berclair's earnings per share for the year ended December 31, 2021 (Enter your answers in millions (ie, 10,000,000 should be entered as 10).) Denominator = Earnings per Share Numerator ........17 0