Sosa Diet Supplements had earnings after taxes of $$1,160,000$ in $20$X$1$ with $304,000$ shares of stock outstanding. On January $1,20$X$2,$ the firm issued $60,000$ new shares. Because of the proceeds from these new shares and other operating improvements, earnings after taxes increased by $28$ percent.

Compute earnings per share for the year $20$X$1.$

Note: Round your answer to $2$ decimal places.

Compute earnings per share for the year $20$X$2.$

Note: Round your answer to $2$ decimal places.