The following information is available for Martinez Corp.. Current assets Total assets Current liabilities 2022 $55,460 2021 $ 37,820 241,500 206,500 23,500 31,000 Total liabilities 77,280 90,860 Net income 81,100 46,785 Net cash provided by operating activities 91.100 57,100 Preferred dividends 7,075 7,075 Common dividends 4,100 2,600 Expenditures on property, plant, and equipment 28,100 13,100 Common shares outstanding at beginning of year Common shares outstanding at end of year 41.100 31,100 76,400 41,100 (a) Compute earnings per share for 2022 and 2021 for Martinez. (Round Earnings per share to 2 decimal places, Earnings per share 2022 2021