I am having trouble calculating the earnings per share of common stock on my MBC accounting homework. Help?

Earnings per Share and Multiple-Step Income Statement The following summarized data relate to Bowden Corporation's current operations: Sales revenue \"5968.500 Cost of goods sold 585.000 Selling expenses 75.400 Ad ministrative expenses 93.600 Loss on sale of equipment 6.500 Income tax expense 83.200 Shares of common stock Ouistanding atJanuary 1 15.000 shares Additional issued at May1 9.100 shares Additional issued at November 1 2.600 shares Required Prepare a multiplestep income statement for Bowden Corporation for the year. Include earnings per share disclosure at the bottom of the income statement. Do not use negative sig with any of your answers below. BO'W'DEN CORPORATION Income Statement For the Year Ended December 31 Sales Revenue '5 968.500 v Cost of Goods Sold 585.000 v Gross Prot on Sales 383.500 v Selling Expenses '15 75.400 v Administrative Expenses 93.600 v 169.000 v Operating Income 214.500 .2 Loss on Sale of Equipment 6.500 I Income before Taxes 208.000 V Income Tax Expense 83.200 v Net Income '5 124.800 v Earnings per share of Common Stock '5 4.6? x