Horticultural Products Inc, reported $1,000.140 profit in 2023 and declared preferred dividends of $63,600. The following changes in common shares outstanding occurred during the year. 3an. 193,000 connon shares were outstanding. Mar. 1 Declared and issued a 14x comenon thare dividend. Aug. 1 sold 10, eae comnon shares. Nov. 1 sold 20,600 combon shares. Calculate the weighted-average number of common shares outstanding during the year and eamings per share. (Round the "Eamings per share" answer to 2 decimal ploces.)