On January 1, 2023, Pharoah Corporation had 93,600 common shares outstanding. On April 1, the company issued an additional 37,800 shares. On July 1, the company repurchased and cancelled 43,200 common shares. On November 1, the company issued 53,400 new shares. Cash dividends of $52,575 were declared to non-cumulative preferred shareholders. Net income for the year was $981,200. Calculate the weighted average number of shares for 2023 and earnings per share (EPS). (Round earnings per share to 2 decimal places, e.g. 15.75.) Weighted average number of shares Earnings per share $ /share