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EPS Junkyard Arts, Inc., had earnings of $266,700 for the year. The company had 23,000 shares of common stock outstanding during the year and issued 3,900 shares of $150 par value preferred stock. The preferred stock has a dividend of $10 per share. There were no transactions in either common or preferred stock during the year. Determine the basic earnings per share for Junkyard Arts for the year. Round answer to two decimal places. per share