Sosa Diet Supplements had earnings after taxes of $$1,090,000$ in $201$ with $388,000$ shares of stock outstanding. On January $1,202,$ the firm issued $86,000$ new shares. Because of the proceeds from these new shares and other operating improvements, earnings after taxes increased by $28$ percent.

a$.$ Compute earnings per share for the year $201.$

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

Earnings per share $q,$

b$.$ Compute earnings per share for the year $202.$

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

Earnings per share