Thumper Horticultural Products Inc. reported $1,236,500 profit in 2019. On December 24 2019 Thumper Inc. declared a dividend on the 130,000, $4 cumulative preferred shares outstanding. The following changes in common shares outstanding occurred during the year. 1 525,000 common shares were outstanding. 1 Issued 75,000 common shares 30 Declared and issued a 25% common share dividend. 1 Purchased and retired 200,000 common shares 15 Declared a 3:1 stock split to the shareholders of record on Dec 1, distributable Dec 15. Jan May Aug. Oct. Nov. Calculate the weighted-average number of common shares outstanding during the year and earnings per share. Round calculations to two decimal places.