Financial statement data for the years 20Y5 and 20Y6 for Black Bull Inc. follow:

	20Y5		20Y6
Net income	$1,536,000		$2,668,000
Preferred dividends	$40,000		$40,000
Average number of common shares outstanding	80,000	shares	120,000	shares

a. Determine the earnings per share for 20Y5 and 20Y6. Round to two decimal places.

	20Y5		20Y6
Earnings per Share	$fill in the blank 1		$fill in the blank 2

b. Is the change in the earnings per share from 20Y5 to 20Y6 favorable or unfavorable?

Lightfoot Inc., a software development firm, has stock outstanding as follows: 25,000 shares of cumulative preferred 2% stock, $25 par, and 31,000 shares of $75 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $4,750; second year, $8,000; third year, $47,690; fourth year, $90,620.

Calculate the dividends per share on each class of stock for each of the four years. Round all answers to two decimal places. If no dividends are paid in a given year, enter "0".