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The financial statements of EarthCare Landscaping include the following items: Balance Sheet 2020 2019 Cash $96000 $79000 Short-term investments 26000 12000 Net receivables 65000 70000 Inventory 112000 88000 Prepaid expenses 1200 1500 Total current assets $300200 $250500 Total current liabilities 45000 52000 Income Statement Net sales $648000 $568000 Cost of goods sold $470000 $400000 Net income $57000 $38000 Cash Flow Statement: Net cash provided by operations $79000 $62000 The number of common shares outstanding at the end of 2020 was 40,000 while the number of common shares outstanding at the end of 2019 was 36,000. There were no preferred shares. Required: The owners of EarthCare Landscaping would like you to calculate their earnings per common share for 2020. Round your final answer to 2 decimal places