Swifty Corporation had net income for the current year ending December 31,2023 of $1,153,100. Throughout 2023 the following items were outstanding: - 379,000 common shares - 18,000 Class A$3 cumulative preferred shares that were convertible to common shares at a rate of 1:1 - 49,000 Class B \$4 non-cumulative preferred shares that were convertible at a rate of 1 common share for every 2 preferred shares. - $512,000,8% bonds that were convertible to 16,000 common shares - $294,000,10% bonds convertible to 10,000 common shares No dividends were declared or paid in 2023. Swifty's tax rate is 25%. Determine an incremental per share effect for the 8% bonds. Thound earnings per share to 3 decimal places, e.g. 15.25.)