Sandhill Corporation had 92,000 common shares outstanding on December 31,2022 . During 2023, the company issued 11,000 shares on March 1, retired 4,200 shares on July 1, issued a 20% stock dividend on October 1, and issued 16,500 shares on December 1. For 2023, the company reported net income of $368,000 after a loss from discontinued operations of $50,800 (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.)