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On January 1, 2021, Sheffield Corp. had 501,000 shares of common stock outstanding. During 2021 , it had the following transactions that affected the Common Stock account. Determine the weighted-average number of shares outstanding as of December 31, 2021. The weighted-average number of shares outstanding Assume that Sheffield Corp. earned net income of $3,308,000 during 2021 . In addition, it had 99,000 shares of 8%, $100 par nonconvertible, noncumulative preferred stock outstanding for the entire year. Because of liquidity considerations, however, the company did not declare and pay a preferred dividend in 2021. Compute earnings per share for 2021 , using the weighted-average number of shares determined in part (a). (Round answer to 2 decimal places, e.g. \$2.55.) Earnings Per Share \$ eTextbook and Media Assume the same facts as in part (b), except that the preferred stock was cumulative. Compute earnings per share for 2021. (Round answer to 2 decimal places, e.g. \$2.55.) Earnings Per Share \$ Assume the same facts as in part (b), except that net income included a loss from discontinued operations of $427,000 (net of tax). Compute earnings per share for 2021 . (Round answer to 2 decimal places, e.g. $2.55.)