Sheffield Corp. had net income for 2018 of $614000. The average number of shares outstanding for the period was 209000 shares. The average number of shares under outstanding options, at an option price of $30 per share is 12600 shares. The average market price of the common stock during the year was $36. What should Sheffield Corp. report for diluted earnings per share for the year ended 2018? (rounded to the nearest penny)