Horticultural Products Inc. reported $663,534 profit in 2023 and declared preferred dividends of $72,600. The following changes in common shares outstanding occurred during the year. Jan. 1 63,000 common shares were outstanding. Mar. 1 Declared and issued a 14% common share dividend. Aug. 1 Sold 10,000 common shares. Nov. 1 Sold 20,000 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 82,050) $ 7.39