Horticultural Products Inc. reported $639,630 profit in 2023 and declared preferred dividends of $48,200. The following changes in common shares outstanding occurred during the year. Jan. 1 45,000 common shares were outstanding. Mar. 1 Declared and issued a 30% common share dividend.. Aug. 1 Sold 20,000 common shares. Nov. 1 Sold 25,000 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.) Weighted average outstanding shares Earnings per share