Liberty Ventures Inc. reported $$330,340$ profit in $2023$ and declared preferred dividends of $$17,500.$ The following changes in common

shares outstanding occurred during the year:

Jan. $1120,000$ 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.$)$