Exercise $9\mathrm{.}15$ Calculate basic EPS Mechforce, Inc. had net income of $$151,800$ for the year ended December $31,2022.$ At the beginning of the year, $15,000$ shares of common stock were outstanding. On April $1,$ an additional $10,000$ shares were issued. L$09-6$ Lo $9-6$ paid the annual dividend on the $6,000$ shares of $5\%,$$$100$ par value preferred stock that were outstanding the entire year.

Required:

Calculate basic earnings per share of common stock for the year ended December $31,2022$