Sandhill Corporation had 116,000 common shares outstanding on December 31,2022 . During 2023 , the company issued 14,000 shares on March 1, retired 5,300 shares on July 1, issued a 20\% stock dividend on October 1, and issued 21,000 shares on December 1. For 2023 , the company reported net income of $464,000 after a loss from discontinued operations of $41,200 (net of tax). The company issued a 2-for-1 stock split on February 1, 2024, and the company's financial statements for the year ended December 31, 2023, were issued on February 28, 2024. Calculate earnings per share for 2023 as it should be reported to shareholders. (Round answer to 2 decimal places, e.g. 15.75.)