On January 1, 2021, Shamu Corporation had 100,000 shares of common stock outstanding. The following transactions occurred during 2021: March 1: Reacquired 3,100 shares, accounted for as treasury stock. September 30: Sold all the treasury shares. December 1: Sold 12,100 new shares for cash. December 31: Reported a net income of $199,500. The following transactions occurred during 2022 January 10: Declared and issued a 20% stock div. December 31: Reported a net income of $269,800. Required: Calculate Shamu's basic earnings per share for both years for presentation in comparative financial statements that will be prepared at the end of 2022. (Round your answers to 2 decimal places.) Earnings per share 2021 2022