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Cambi Company began operations on January 1, 2016. In the second quarter of 2017, it adopted the FIFO method of inventory valuation. In the past, it used the LIFO method. The company's interim income statements as originally reported under the LIFO method follow: Sales Cost of goods sold (LIFO) Operating expenses Income before income taxes Income taxes (40%) Net income 1stQ $ 21,000 5,100 3,100 $ 12,800 5,120 $ 7,680 2016 2nd 3rd $ 23,000 $ 25,000 6,100 6,900 3,300 3,700 $ 13,600 $ 14,400 5,440 5,760 $ 8,160 $ 8,640 4th $ 27,000 8,100 4,100 $ 14,800 5,920 $ 8,880 2017 1st $ 29,000 9,600 4,300 $ 15,100 6,040 $ 9,060 If the FIFO method had been used since the company began operations, cost of goods sold in each of the previous quarters would have been as follows: 1st $ 4,900 2016 3rd $ 6,300 2nd $5,700 Cost of goods sold (FIFO) 2017 1 sto $ 8,500 4thQ $ 7,100 Sales for the second quarter of 2017 are $31,000, cost of goods sold under the FIFO method is $10,100, and operating expenses are $4,500. The effective tax rate remains 40 percent. Cambi Company has 1,000 shares of common stock outstanding. Prepare a schedule showing the calculation of net income and earnings per share that Cambi reports for the three-month period ar the six-month period ended June 30, 2017. (Round "Earnings per share" answers to 2 decimal places.) Three Months Ended June 30 2016 2017 Six Months Ended June 30 2016 2017 $19,560 Net income Net income per common share