The following information is available for Benser Corporation. 2013 2014 56,510 38,510 Current assets Total assets 242,510 207,510 Current liabilities 24,510 32,510 Total liabilities 74,510 102,510 Net income 82,510 42,510 Net cash provided by operating activities 92,510 58,510 Preferred dividends 8,510 8,510 common dividends 5,510 4,010 Expenditures on property, plant, and equipment 29,510 14,510 Shares outstanding at beginning of year 42,510 32,510 Shares outstanding at end of year 77,510 2,510 (a) Compute earnings per share for 2014 and 2013 for Benser, and comment on the change. Ben ser's primary competitor, M Corporation, had earnings per share of $1 per share in atile 2014. (Round Earnings per share to 2 decimal places, e.g. $2.78.) 2014 2013 Earnings per share