OBJ. B anluet EE 13-8 p652 PE 13-8A Earnings per share est bnlopFinancial statement data for the years ended December 31 for Dovetail Corporation e ole noc 81 de 00008o wwH follow d 20Y3 20Y2 $376,000 $448,750 Net income $40,000 $40,000 Preferred dividends 60,000 shares 75,000 shares Average number of common shares outstanding a. Determine the earnings per share for 20Y3 and 20Y2 b. Does the change in the earnings per share from 20Y2 to 20Y3 indicate a favorable or unfavorable trend