3. Calculate the amount of Dividend paid per common share. (Round the final answer to 2 decimal places.) Dividend per common share 4. Complete the following. The prior-period error should be reported on the 5. Calculate the amount of retained earnings available for dividends at the beginning of the year Retained earings available for dividends At the end of the year, the records of Nortech Corporation provided the following selected and incomplete data: Common shares, no par value Shares authorized, 232,000 Shares issued, ? ;issue price $17 per share; cash collected in full Net earnings Dividends declared and paid $2,422,500 132,000 75,000 9,700 190,000 Prior period error, correction of an accounting error (a credit, net of income tax) Retained earnings, beginning balance Required: 1. Complete the following tabulation: Shares authorized Shares issued Shares outstanding 2. Calculate the amount of Earnings per share. (Round the final answer to 2 decimal places.) Earnings per share