Liberty Ventures Inc. reported $544,680 profit in 2020 and declared preferred dividends of $19,300. The following changes in common shares outstanding occurred during the year. Jan. 1 180,000 common shares were outstanding. June 30 Sold 40,000 common shares. Sept. 1 Declared and issued a 209 common share dividend. 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.) . Weighted average outstanding shares Eamings per share