Lone Start Golf, Inc. provides the following information for 2015.

Net Income$380,000

Market price per share of Common Stock$60 per share

Dividends paid to Common Stock holders$180,000

Common Stock outstanding at Jan. 1 2015190,000 shares

Common Stock outstanding at Dec. 31 2015200,000 shares

There is no preferred stock outstanding. Calculate the earnings per share for 2015.