On January $1,2025,$ Sunland Industries had stock outstanding as follows.

$6\%$ Cumulative preferred stock, $$100$ par value, issued and outstanding $9,200$ shares $$920,000$

Common stock, $$10$ par value, issued and outstanding $205,000$ shares

$2,050,000$

To acquire the net assets of three smaller companies, Sunland authorized the issuance of an additional $162,000$ common shares. The

acquisitions took place as shown below.

On May $14,2025,$ Sunland realized a $$87,600($before taxes$)$ gain on discontinued operations. On December $31,2025,$ Sunland

recorded income of $$303,600$ from continuing operations.

Assuming a $20\%$ tax rate, compute the basic earnings per share data that should appear on the financial statements of Sunland

Industries as of December $31,2025.($Round answers to $2$ decimal places, e$.$g$.2\mathrm{.}55)$