On January 1, 2017 Headland Industries had stock outstanding 9700 shares $970000

Common stock $10 par value, issued and outstanding 200000 shares 2000000

To acquire the net assets of three smaller companies, Headland authorized the issuance of an additional 157200 common shares. The aquisitions took place as shown below.

Date of Aquisition. Shares Issued

Company A April 1, 2017. 48000

Company B July 1, 2017. 78000

Company C October 1 2017. 31200

On May 14, 2017 Headland realized a $92400 (before taxes) insurance gain on discontinued operations.

On Decemeber 31, 2017 Headland recorded income of $291600 from continuing operations (after tax).

Assuming a 50% tax rate compute the earnings per share data that should appear on the financial statements of Headland Industries as of December 31, 2017.