Happy Siblings Corp had 300,000 common shares and 21,000 $3.50 cumulative preferred shares outstanding on January 1, 2021. On May 6, 2018, the company issued 60,000 common shares and on September 3, 2021 the company issued an additional 30,000 common shares. There were no other share transactions during the year. Calculate share ownership by month, not day. The profit for the year ended December 31, 2021 is $4,590,000. Earnings per share (EPS) Profit - Preferred dividends / Weighted average number of common shares.

Required: Calculate all necessary basic earnings per share. Round answers to the nearest whole penny.