On December 31, 2020, Berclair Inc. had 420 million shares of common stock and 7 million shares of 9%, $100 par value cumulative preferred stock issued and outstanding on March 1, 2021. Berclatr purchased 36 million shares of its common stock as treasury stock Bercial issued a 5% common stock dividend on July 1, 2021. Six million treasury shares were sold on October 1. Net income for the year ended December 31, 2021, was $700 millon Required: Compute Berclair's earnings per share for the year ended December 31, 2021. (Enter your answers in millionsite. 10,000,000 should be entered as 10).) Numerator Denominator Earings per Share 0