On January $1,2024,$ Desal Corporation had $100,000$ shares of common stock outstanding. The following transactions occurred during

$2024$:

March $1$: Reacquired $3,660$ shares, accounted for as treasury stock.

September $30$: sold all the treasury shares.

December $1$: sold $12,69$e new shares for cash.

December $31$: Reported a net income of $$198,560.$

The following transactions occurred during $2025$:

January $10$: Declared and issued a $25\%$ stock dividend.

December $31$: Reported a net income of $$268,860.$

Required:

Calculate Desal's basic earnings per share for both years for presentation in comparative financlal statements that will be prepared at

the end of $2025.$

Note: Round your answers to $2$ decimal places.