The following pretax amounts are taken from the accounting records of Mastery Inc. on December 31, its annual year-end. Assume that the income tax rate for all items is 25%. The average number of common shares outstanding during the year was 20,000 . Required Compute the following amounts for the current year-end financial statements. - Do not use negative signs with any of your answers. - Enter the answer for earnings per share in dollars and cents, rounded to the nearest penny