Frantic Fast Foods had earnings after taxes of $$960,000$ in $20$X$1$ with $336,000$ shares outstanding. On January $1,20$X$2,$ the firm issued $28,000$ new shares. Because of the proceeds from these new shares and other operating improvements, earnings after taxes increased by $24$ percent.

Compute earnings per share for the year $20$X$1.$

Note: Round your answer to $2$ decimal places.

Compute earnings per share for the year $20$X$2.$

Note: Round your answer to $2$ decimal places.