. Jasper Corp, has the following Stockholders Equity account balances and activity for Year 2.

Net income		$14,655,000
Retained earnings	$16,500,000
Preferred stock shares outstanding	2,000
Common stock shares outstanding at January 1, Year 2	7,375,000
Additional Common shares issued at July 1, Year 2	30,000
4-for-1 stock split at December 31, Year 2
Preferred Dividends	$10,000
Common Dividends	$75,000
Year 1 EPS	$3.60

Earnings per share = __________________ / ___________________* = ________