On December 31, 2020, Berclair Inc. had 320 million shares of common stock and 9 million shares of 9%, $100 par value cumulative preferred stock issued and outstanding on March 1, 2021, Berclair purchased 60 million shares of its common stock as treasury stock. Berclair issued a 5% common stock dividend on July 1, 2021. Ten million treasury shares were sold on October 1. Net income for the year ended December 31, 2021, was $450 million Required: Compute Berclair's earnings per share for the year ended December 31, 2021 (Enter your answers in millions (.e., 10,000,000 should be entered as 10).) Numerator 1 Denominator = Earnings per Share