Smith Company Corporation had 32,000 common shares outstanding at the start of 2021. On May 1. the company sold an additional 2.000 shares. On July 1, they retired 3,000 shares and on October 1, the company's board declared a 2-for-1 stock spiit. Next income for 2021 was $457,800 and preferred shareholders received dividens of $142,000. Smith Company Corporation has a December 31 year- end REQUIRED Calculate the Earnings Per Share for 2021. (6 marks)