The following information is available for Oriole Company. Current assets 2022 2021 $62,500 $39,600 Total assets 243,000 208,000 Current liabilities 25,000 33,000 Total liabilities 75,330 91,520 Net income 83,000 49,315 Net cash provided by operating activities 93,000 59,000 Preferred dividends 9,795 9,795 Common dividends 6,000 4,500 Expenditures on property, plant, and equipment 30,000 15,000 Common shares outstanding at beginning of year 43,000 33,000 Common shares outstanding at end of year 78,000 43,000 (a) Compute earnings per share for 2022 and 2021 for Oriole. (Round Earnings per share to 2 decimal places, e.g. $2.78.) Earnings per share $ 2022 2021