Reporting Stockholders' Equity Using the following accounts and balances, prepare the Stockholders' Equity section of the balance sheet using Method 1 of Exhibit 8. 70,000 shares of common stock authorized, and 10,000 shares have been reacquired. Common Stock, $70 par Paid-In Capital from Sale of Treasury Stock Paid-In Capital in Excess of Par-Common Stock Retained Earnings Treasury Stock $3,920,000 196,000 1,232,000 2,078,000 118,000 Stockholders' Equity Paid-In Capital: Common Stock, $70 Par Excess over par Paid-in capital, common stock From Sale of Treasury Stock Total Paid-in Capital Retained Earnings Total Treasury Stock Total Stockholders' Equity Earnings Per Share Financial statement data for the years ended December 31 for Dovetail Corporation follow: Net income Preferred dividends Average number of common shares outstanding 20Y3 $309,500 $47,000 35,000 shares 20Y2 $276,500 $47,000 30,000 shares a. Determine the earnings per share for 2013 and 20Y2. Round your answers to two decimal places. 2013 per share 2012 per share