On January 1, 2023, Jello From the Other Side had 1,042,752 common shares and 10,000 cumulative preferred shares that had a stated dividend of $1.50 per share per year. 21,056 common shares were issued by the company on June 1. 80,891 common shares were repurchased and cancelled by the Company on September 1. The number of preferred shares did not change during the year. Net income for 2023 was $4,390,018. No dividends were declared or paid. Calculate basic earnings per share for 2023