Financial statement data for the years ended December 31 for Dovetail Corporation follow: 20Y3 20Y2 Net income $1,168,000 $1,000,000 Preferred dividends $178,000 $178,000 Average number of common shares outstanding 75,000 shares 60,000 shares a. Determine the earnings per share for 20Y3 and 20Y2. Round your answers to two decimal places. 20Y3 $ per share 20Y2 $ per share b. Does the change in the earnings per share from 20Y2 to 20Y3 indicate a favorable or an unfavorable trend?