QUESTION \#3 (6 marks) Smith Company Corporation had 32,000 common shares outstanding at the start of 2021. On May 1, the company sold an additional 2,000 shares. On July 1, they retired 3,000 shares and on October 1, the company's board declared a 2-for-1 stock split. Income for 2021 was $457,800 and preferred shareholders received dividends of $142,000. Smith Company Corporation has a December 31 year-end. REQUIRED: Calculate the Earnings Per Share for 2021 for the common shares. ( 6 mairks)