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At December 31,2023 , Concord Corporation had the following shares outstanding: During 2023, the corporation's only share transaction was the issuance of 360,000 common shares on April 1 . During 2023 , the following also occurred: Calculate earnings per share information as it should appear in the financial statements of Concord for the year ended December 31, 2023. (Round per share answers to 2 decimal places, e.g. 52.75.)