Financial statement data for years ending December 31 for Jardine Company are shown below.

	2016		2015
Net income	$563,000		$444,750
Preferred dividends	$86,000		$86,000
Average number of common shares outstanding	45,000	shares	35,000	shares

a. Determine the earnings per share for 2016 and 2015. Round your answers to two decimal places.

2016	$fill in the blank 1 per share
2015	$fill in the blank 2 per share

b. Does the change in the earnings per share from 2015 to 2016 indicate a favorable or an unfavorable trend?

FavorableUnfavorable