The balance sheet of Augen Vision Ltd$.$ at December $31,2019,$ reported the following

shareholders' equity information:

Common shares, $200,000$ shares authorized, $50,000$ shares issued

and outstanding

Retained earnings

Total shareholders' equity

During $2020,$ Augen Vision Ltd$.$ completed the following selected transactions:

Apr. $29$ Declared a $10$ percent stock dividend on the common shares. The

market value of Augen Vision Ltd$.\text{'}$s common shares was $$15\mathrm{.}00$ per

share. The record date was May $20,$ with distribution set for June $3.$

Jun. $3$ Issued the stock dividend shares.

Jul. $29$ Repurchased $5,000$ of the company's own common shares at $$13\mathrm{.}50$

per share.

Nov. $1$ Sold $1,000$ common shares for $$16\mathrm{.}50$ per share.

$25$ Declared a $$0\mathrm{.}25$ per share dividend on the common shares outstanding.

The date of record was December $16,$ and the payment date was

January $6,2021.$

Dec. $31$ Closed the $$105,000$ credit balance of Income Summary to Retained Earnings.

Calculate earnings per share at December $31,2020.($Hint: Use issue dates in your

calculations.$)$