Horticultural Products Inc. reported $$545,863$ profit in $2023$ and declared preferred dividends of $$47,200.$ The following changes in common shares outstanding occurred during the year.

Jan. $139,000$ common shares were outstanding.

Mar. $1$ Declared and issued a $30\%$ common share dividend.

Aug. $1$ Sold $20,000$ common shares.

Nov. $1$ Sold $40,000$ common shares.

Calculate the weighted$-$average number of common shares outstanding during the year and earnings per share. $($Round the "Earnings per share" answer to $2$ decimal places.$)$