Liberty Ventures Inc. reported $$431,376$ profit in $2023$ and declared preferred dividends of $$18,400.$ The following changes in common shares outstanding occurred during the year:

Jan. $1150,000$ common shares were outstanding.

June $30$ Sold $40,0$ common shares.

Sept. $1$ Declared and issued a $14\%$ common share dividend.

Nov. $2$ Sold $6,000$ 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.$)$