On January 1, 2021, Shamu Corporation had 100.000 shares of common stock outstanding. The following transactions occurred during 2021 March 1t Reacquired 2, BDe stares, accounted for as treasury stock. Septenber 30: Sold a11 the treasury shares. Decenber 1. sold 11, 400 nek shares for cash. Decenber 312 Peported a net incone of $196,500. The following transactions occurred during 2022 . January 10: Declared and is eyed a 206 stock dividend. Decenber 312 Reported a net incone of $2166,800. Required: Calculate Shamu's basic earnings pet share for both years for presentation in compafative financial statements that will be prepared at the end of 2027 . (Round your answers to 2 decimal places.)