Selected information from the financial statements of Joe's Coffee Brewers for the year ended December 31, 2014, appears below:

Current assets $180,000 Total assets $550,000 Current liabilities $75,000 Long-term liabilities $90,000 Sales revenue $870,000 Dividends $60,000 Net income $134,000

The number of shares outstanding at the end of the year was 40,000. Show computations. (Round "Current ratio" and "Earnings per share" to 2 decimal places, eg. 52.75.)

The EARNINGS PER SHARE FOR 2014 IS....

Please help me calculate Earnings Per Share for this accounting homework. I got a 1.85 which is wrong but I don't know why,