The stockholders' equity section of Whispering Corporation appears below as of December 31, 2025. Net income for 2025 reflects a total effective tax rate of 20%. Preferred stock dividends of $71,200 were declared and paid in 2025 . Dividends of $1,000,000 were declared and paid to common stockholders in 2025. Compute earnings per share data as it should appear on the income statement of Whispering Corporation. (Round answer to 2 decimal places, e.g. 1.48.)