On April 1, Wynken Enterprises Corporation sold an additional 6,000 shares. On June 1, they retired 1,000 shares and on August 1, the company's board declared a 3-for-1 stock split. Net income for 2022 was $615,850 and dividends declared for the year of $180,250 of which preferred shareholders received $82,000. Wynken Enterprises Corporation had 27,000 common shares outstanding at the start of 2022. Wynken Enterprises Corporation has a December 31 year-end. REQUIRED Calculate the Earnings Per Share and Dividends Per Share for common shareholders of 2022. (7 marks)