the common stock account for baltimroe corporation on january 1 2018. was $65000 on july 1 2018baltimore issued an additional 7000 shares of common stock.the common stock is $5 par.there was neither preferred stock nor any treasury stock.paid in capital excess to par common stock was$20000 on january 1 and $40000 on july 2 and net incimr was$149500.use this information to determine for december 31 2018 the amount of earnings per share.rounded to the nearest cent