Splish Inc. presented the following data. $2,610,000 Net income Preferred stock: 51,000 shares outstanding, $100 par, 7% cumulative, not convertible Common stock: Shares outstanding 1/1 Issued for cash, 5/1 Acquired treasury stock for cash, 8/1 2-for-1 stock split, 10/1 5,100,000 686,400 312,000 160,800 Compute earnings per share. (Round answer to 2 decimal places, e.g. $2.55.) Earnings per shares