Sandhill Company had 199,200 shares of common stock outstanding on December 31, 2026. During the year 2027, the company issued 8,000 shares on May 1 and retired 14,000 shares on October 31 . For the year 2027, Sandhill Company reported net income of $238,800 after a loss from discontinued operations of $43,900 (net of tax). What earnings per share data should be reported at the bottom of its income statement? (Round answers to 2 decimal places, eg 2.55. )