Pharoah Corporation had 108,000 common shares outstanding on December 31, 2019. During 2020, the company issued 13,000 shares on March 1, retired 6,400 shares on July 1, issued a 20% stock dividend on October 1, and issued 19,500 shares on December 1. For 2020, the company reported net income of $432,000 after a loss from discontinued operations of $46,000 (net of tax). The company issued a 2-for-1 stock split on February 1, 2021, and the company's financial statements for the year ended December 31, 2020, were issued on February 28, 2021. Calculate earnings per share for 2020 as it should be reported to shareholders. (Round answer to 2 decimal places, e.g. 15.75.) Earnings per share Income per share before discontinued operations $ ta 3.56 Discontinued operations loss per share, net of tax $ ta -0.33 Net income per share $ ta 3.08