On January 1, 2017, Whispering Industries had stock outstanding as follows.

6% Cumulative preferred stock, $100 par value, issued and outstanding 9,100 shares		$910,000
Common stock, $10 par value, issued and outstanding 209,000 shares		2,090,000

To acquire the net assets of three smaller companies, Whispering authorized the issuance of an additional 162,000 common shares. The acquisitions took place as shown below.

Date of Acquisition	Shares Issued
Company A April 1, 2017	50400
Company B July 1, 2017	80400
Company C October 1, 2017	31200

On May 14, 2017, Whispering realized a $92,400 (before taxes) insurance gain on discontinued operations. On December 31, 2017, Whispering recorded income of $307,200 from continuing operations (after tax). Assuming a 50% tax rate, compute the earnings per share data that should appear on the financial statements of Whispering Industries as of December 31, 2017

Whispering Industries Income Statement For the Year Ended December 31, 2017

Income From Continuing Operations	?
?	?
Net Income/Loss	?