The 2023 income statement of Ivanhoe Corporation showed net income of $1,340,900, which included a loss from discontinued operations of $108,100. Ivanhoe had 46,000 common shares outstanding all year. (a) Calculate earnings per share for 2023 as it should be reported to shareholders. (Round answers to 2 decimal places, e.g. 15.25 . Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) The 2023 income statement of Ivanhoe Corporation showed net income of $1,340,900, which included a loss from discontinued operations of $108,100. Ivanhoe had 46,000 common shares outstanding all year. (a) Calculate earnings per share for 2023 as it should be reported to shareholders. (Round answers to 2 decimal places, e.g. 15.25 . Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)