Please help with ACCOUNTING QUESTION!

Reliable Corporation reported $609,053 of net income in the current year. Their year-end is December 31. The corporation had 20,000 of $7, cumulative preferred shares outstanding throughout the year, and the dividend was paid. The following changes in common shares outstanding occurred during the current year:

Jan. 1 30,000 common shares were outstanding.

Sept. 1 Reliable Corporation purchased and retired 2,000 of their common shares.

Nov. 30 The board of directors declared a 5% share dividend for common shares.

Calculate earnings per share on common shares for the current year. Please show process/calculations.