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The shareholders' equity section of Blue Spruce Corporation as at December 31, 2020, follows: 10% cumulative preferred shares, 100,000 shares authorized, 81,000 shares outstanding

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The shareholders' equity section of Blue Spruce Corporation as at December 31, 2020, follows: 10% cumulative preferred shares, 100,000 shares authorized, 81,000 shares outstanding Common shares. 10 million shares authorized and issued Contributed surplus $4,300,000 10,000,000 10,700,000 25,000,000 174,000,000 Retained earnings $199,000,000 Net income of $20 million for 2020 reflects a total effective tax rate of 21%. Included in the net income figure is a loss of $14 million (before tax) relating to the operations of a business segment that is to be discontinued. Calculate earnings per share information as it should appear in the financial statements of Blue Spruce Corporation for the year ended December 31, 2020. (Round answers to 2 decimal places, e.g. 52.75.)

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