On December $31,2023,$ Berclair Incorporated had $380$ million shares of common stock and $5$ million shares of $9\%,$$$100$ par value cumulative preferred stock Issued and outstanding.

On March $1,2024,$ Berclair purchased $24$ million shares of its common stock as tre$$sury stock.

Berclair issued a $5\%$ common stock dividend on July $1,2024.$

Four million treasury shares were sold on October $1.$

Net Income for the year ended December $31,2024,$ was $$600$ million.

Required:

Compute Berclair's earnings per share for the year ended December $31,2024.$

Note: Do not round Intermedlate calculations. Enter your answers In mililons $(1.$e$.,10,000,000$ should be entered as $10).$

$\backslash$table$[[$Numerator$,,$Denominator,$=,$Earnings per Share$],[,,,=$hat$(1),7]]$