Thumper Horticultural Products Inc. reported $816,300 profit in 2019. On December 24 2019 Thumper Inc. declared a dividend on the 15,000, $2 cumulative preferred shares outstanding. The following changes in common shares outstanding occurred during the year. Jan Apr. Sept. Nov. Nov. 1 300,000 common shares were outstanding. 1 Purchased and retired 40,000 common shares 30 Declared and issued a 15% common share dividend. 1 Issued 15,000 common shares 30 Declared a 2:1 stock split to the shareholders of record on Dec 1, distributable Dec 15. Calculate the weighted-average number of common shares outstanding during the year and earnings per share. Round calculations to two decimal places