Presented below are selected ledger accounts of Grouper Corporation as of December 31, 2017. Cash $67,900 Administrative expenses 101,800 Selling expenses 81,630 Net sales 547,100 Cost of goods sold 265,400 Cash dividends declared (2017) 22,300 Cash dividends paid (2017) 18,600 Discontinued operations (loss before income taxes) 49,300 Depreciation expense, not recorded in 2016 39,700 Retained earnings, December 31, 2016 92,910 Effective tax rate 30% What is net income for 2017 and earnings per share?