The shareholders equity accounts of Blossom Ltd. on April 1, 2023, the beginning of the fiscal year, are as follows: During the year, the following transactions occurred: Calculate the weighted average number of common shares for the vear: Weighted average number of common shares Assuming the preferred share dividends are one vear in arrears, calculate the earnings per share if no preferred dividends are declared during the year. (Round answer to 2 decimgl places, e.s. 2.75.) Earnings per share