Saha Company had profit of $1,020,000 for the year ended December 31, 2021, At the beginning al the year, there were 300,000 common shares authorized, and 47,000 shares issued. In addition, during 2021, the company declared a dividend per share on its 10,000 preferred shares and issued 50,000 common shares on October 1. Instructions Calculate earnings per share for the year ended December 31, 2021.