The net income reported on the income statement of Cutler Co. was $1,880,000. There were 100,000 shares of $18 par common stock and 40,000 shares of $3 preferred stock outstanding throughout the current year. The income statement included a gain on discontinued operations of $230,000 after applicable income tax.

a. Determine the per-share figure for common stock for income before discontinued operations. Round your answer to the nearest cent. $ per share

b. Determine the per-share figure for common stock for net income. Round your answer to the nearest cent. $ per share