On January 1, 2021, Shamu Corporation had 100,000 shares of common stock outstanding. The following transactions occurred during 2021:

March		1:		Reacquired 2,300 shares, accounted for as treasury stock.
September		30:		Sold all the treasury shares.
December		1:		Sold 11,300 new shares for cash.
December		31:		Reported a net income of $191,500.

The following transactions occurred during 2022:

January		10:		Declared and issued a 30% stock dividend.
December		31:		Reported a net income of $261,800.

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