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TB Problem 19-172 (Algo) On January 1, 2021, Shamu Corporation had 100,000 shares of common stock outstanding. The following transactions occurred during 2021 March 1. Reacquired 3,400 shares, accounted for as treasury stock. September 30: Sold all the treasury shares. December 1: Sold 12,400 new shares for cash. December 31: Reported a net income of $202,500. The following transactions occurred during 2022: January 10: Declared and issued a 304 stock dividend. December 31: Reported a net income of $272,800. 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