I would like to see the work of the solution:

At December 31, 2014, Twin Rivers Company had 450,000 shares of common stock issued and outstanding, 350,000 of which had been issued and outstanding throughout the year and 100,000 of which were issued on September 1, 2014. Net income for the year ended December 31, 2014, was $1,160,000. What should be Twin Rivers' 2014 earnings per common share, rounded to the nearest penny?