Following information are taken from the trial balance for Giovani Company for year 2020: Sales Revenue: $800,000; Dividends revenues $5,000; Sales Returns and allowances $20,000; Cost of Goods Sold $400,000, Selling expenses $80,000; Loss on sale of Equipment $4,000; Interest expenses 15,000; Preference Shares Dividends declared and paid $20,000; retained earnings $80,000. Administrative and General Expenses $70,000; Effective tax rate: 25%; No. of common shares outstanding 120,000 shares Calculate Earnings per Share for 2020