For the year ended December 31, 2021, Norstar Industries reported net income of $930,000. At January 1, 2021, the company had 820,000 common shares outstanding. The following changes in the number of shares occurred during 2021: Apr. 30 Sold 50,000 shares in a public offering. May 24 Declared and distributed a 5% stock dividend. June 1 Issued 48,000 shares as part of the consideration for the purchase of assets from a subsidiary. Required: Compute Norstar's earnings per share for the year ended December 31, 2021. (Enter your answers in thousands. Round "EPS" answer to 2 decimal places. Do not round intermediate calculations.) Numerator Denominator Earnings per Share