Print Item Financial statement data for the years ended December 31 for Dovetail Corporation follow 0Y3 20Y2 Net income Preferred dividends Average number of common shares outstanding a. Determine the earnings per share for 20Y3 and 20Y2. Round your answers to two decimal places. 20Y3 20Y2 b. Does the change in the earnings per share from 20Y2 to 20Y3 indicate a favorable or an unfavorable trend? $400,000 $353,500 $61,000 $61,000 30,000 shares 25,000 shares per share per share