Liberty Ventures Inc. reported $209,840 profit in 2020 and declared preferred dividends of $34,400. The following changes in common shares outstanding occurred during the year:

Jan.	1	60,000 common shares were outstanding.
June	30	Sold 20,000 common shares.
Sept.	1	Declared and issued a 20% common share dividend.
Nov.	2	Sold 12,000 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.)