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Brothers Mike and Tim Hargenrater began operations of their tool and die shop (H \& H Tool, Inc.) on January 1, 2019. The annual reporting period ends December 31. The trial balance on January 1,2020 , follows: Transactions during 2020 follow: a. Borrowed $15,000 cash on a 5-year, 8 percent note payable, dated March 1, 2020. b. Purchased land for a future building site on March 15, 2020; paid cash, $14,000. c. Earned $239,000 in revenue. Transactions dated August 30, 2020, including $52,000 on credit and the rest in cash. d. Sold 4,000 additional shares of capital stock for cash at \$1 market value per share on January 1, 2020. e. Incurred $92,000 in wages expense and $28,000 in miscellaneous expenses for 2020 , with $23,000 on credit and the rest paid in cash. f. Collected accounts receivables on November 10, 2020,$37,000. g. Purchased other assets on November 15,2020,$14,000 cash. h. Purchased supplies on account for future use on December 1,2020,$26,000. i. Paid accounts payable on December 15, 2020, $24,000. j. Signed a three-year $32,000 service contract on December 17, 2020 to start February 1, 2021. k. Declared cash dividends on December 1,2020,$24,000, which were paid by December 31. Data for adjusting entries: I. Supplies counted on December 31, 2020, $17,000. m. Depreciation for the year on the equipment, $13,000. n. Interest accrued on notes payable (to be computed). o. Wages earned by employees since the December 24 payroll but not yet paid, $16,000. p. Income tax expense, \$12,000, payable in 2021. drop-downs. (Round your Earnings per share answer to