Swimtech Pools Inc. (SPI) reported the following in its financial statements for the quarter ended March 31, 2015. December March Common Stock, $1 par, 58,000 shares outstanding Additional Paid-In Capital Retained Earnings 31, 2014 31, 2015 $ 58,000 S 58,000 34,800 23,200 23,200 34,800 Total Stockholders' Equity $116,000 $116,000 During the quarter ended March 31, SPI reported Net Income of $4,060 and declared and paid cash dividends totaling $4,060 1. Calculate earnings per share (EPS) for the quarter ended March 31. (Round "Earnings per Share" to 2 decimal places.) Earnings per Share Return on Equity