On january $1,2024$ Marsoup had $100,000$ shares of common stock outstanding. The following transactions occurred during $2024.$ March $1$: reaquired $2,500$ shares, accounted for as treasury stock. September $30$: sold all the treasury shares. December$1$: sold $11,500$ new shares for cash. December $31$: reported a net income of $$292,750.$ Calculate marsoups basic earnings per share for the year ended December $31,2024.$