The net income of Foster Furniture, Inc., amounted to $$1,920,000$ for the current year. Assuming that the shares of capital stock outstanding throughout the year consisted of: A$1.400,000$ shares of $$1$ par value common stock and no preferred stock. Correct answer is $$4\mathrm{.}80$ A$2.100,000$ shares of $8$ percent, $$100$ par value preferred stock and $300,000$ shares of $$5$ par value common stock. Correct answer is $$3\mathrm{.}73$ This is what I need help with is part B In addition to the above information, if Foster had issued $30,000$ additional shares of common stock that were outstanding for last three months of the year, how would that affect your calculation of earnings per share for the year in part a$(2)$ above?