Following is information taken from Carla Inc.'s December 31, 2021 balance sheet: 5% bonds payable, $5,791,000 maturing December 31, 2022. each $1,000 bond convertible into 20 common shares 8% bonds payable, $5,260,000, maturing December 31, 2023. each $1,000 bond convertible into 29 common shares at any time up to December 31, 2023 Cumulative preferred shares, $5, no-par value, convertible at 1 preferred share for 4 common shares, 46,700 shares outstanding Common shares, no par-value, 3,166,000 shares outstanding $5,791,000 $5,260,000 $934,000 Carla's net income for 2021 was $8,561,900, and the company was subject to an income tax rate of 20%. Both classes of bonds were outstanding the entire year, as were the preferred shares. The weighted-average number of common shares outstanding during the period was 3,544,000. (For simplicity, ignore the requirement to record the debt and equity portions of the convertible bond separately). Determine an incremental per share effect for $5 preferred shares. (Round earnings per share to 3 decimal places, e.g. 15.257.) Potentially dilutive security $5 Preferred shares Incremental Numerator Effect $ Incremental Denominator Effect EPS