on january 1, 2017, elemeno inc. has 6000 shares of common stock authorized, 5500 shares of common stock issued, and 2,488 shares in treasury stock. on april 1, 2017, elemeno sold 344 shares from treasury stock at $42 each. on october 1, 2017, elemeno sold an additional 184 shares from treasury stock at $55 each. for the fiscal year ended december 31, 2017, net income available for common shareholders was $10,000. how much was basic earnings per share? (round to the nearest penny.)