What has been the net earnings per share (after taxes) for the Quarter ended June 30, on the 250,000 outstanding shares held by Ramblewood Manufacturing stockholders? Also, what is the book value per share of common stock?

The answer book says the net earnings per share is $0.31, but I have no idea how they got that answer. For the book value per share of common stock the answer is $1.57, but I have no idea how they got that answer as well. Please help,I hope I provided the right accounts to you guys down below.

Answer Book Ramblewood Manufacturing Balance Sheet December 31, 2009 $ ASSETS Current Assets: cash Short-Term Investments Accounts Receivable Notes Receivable Interest Receivable Raw and In-Process Inventory Prepaid Insurance Prepaid Rent Prepaid Property Tax Prepaid Advertising Office Supplies 28,515.79 6,500.00 104,065.65 51,280.00 286.53 36,820.80 3,139.00 16,600.00 0.00 485.00 735.80 Total Current Assets $ 248,428.57 plant and Equipment Office Equipment Accumulated Depreciation $ 35,623.00 16,130.00 Book Value $ 19,493.00 Shop Equipment Accumulated Depreciation 135,200.00 34,050.00 Book Value $ 101,150.00 Trucks Accumulated Depreciation 40,290.00 18,934.00 Book Value $ 21,356.00 Factory Accumulated Depreciation 180,000.00 100, 350.00 Book Value $ 79,650.00 Shipping Facility Accumulated Depreciation 32,000.00 18,600.00 Book Value $ 13,400.00 Total Plant and Equipment 235,049.00 Total Assets $ 483,477.57 LIABILITIES Current Liabilities LIABILITIES Current Liabilities $ Accounts Payable Notes Payable Dividends Payable Salaries and Wages Payable Estimated Prop. Taxes Payable Income Taxes Payable Interest Payable Unearned Revenue 57,759.00 0.00 0.00 12,596.00 843.00 4,600.00 0.00 8,000.00 - - - - Total Current Liabilities $ 83,798.00 Mortgage Note Payable 6,800.00 - - - - - - - - Total Liabilities $ 90,598.00 STOCKHOLDERS' EQUITY $ Common Stock Retained Earnings 250,000.00 142,879.57 Total Stockholder's Equity 392,879.57 Total Liabilities and Owner's Equity $ 483,477.57 = = = = = = = Answer Book Ramblewood Manufacturing Retained Earnings Statement For the Quarter Ended June 30, 2009 Retained earnings, March 31, 2009 $ 80,693.25 Add: Net Income $ 77,186.32 Less: Dividends declared 15,000.00 - - - - Net increase in retained earnings 62,186.32 Retained earnings, June 30 2009 $ 142,879.57 = = = = = = = = = = 15 matches Ramblewood Manufacturing Income Statement For the Quarter Ended June 30, 2009 $ Custom Fencing and Gate Sales Cost of Goods Sold 359,508.00 227,762.90 Gross Profit From Sales $ 131,745.10 Operating Expenses: Office Salaries and Wages Exp. Office Supplies Expense Truck Operating Expense Advertising Expense Credit Card Expense Depreciation Expense, Store & Shop Equipment Depreciaation Expense, Trucks Rent Expense - General Insurance Expense - General Bad Debt Expense Property Tax Exp. - General Utilities Expense - General Telephone Expense - General Bank Service Charges License Expense Professional Services Expense Miscellaneous Expense 18, 912.00 1, 352.70 1,706.50 3,871.25 165.00 1, 830.00 1,514.00 3,780.00 721.00 6,970.00 283.00 595.00 1, 382.00 90.00 1,072.00 2,384.00 50.75 Total Operating Expenses $ 46, 679.20 Income From Operations $ 85,065.90 $ Other Revenues and Expenses: Interest Earned Dividends Earned Gain on sale of Assets Gain on Short-Term Investments Miscellaneous Revenue 1.112.53 5,497.00 427.00 4,930.00 521.00 Total Other Revenues: $ 12,487.53 $ Income Tax Expense Interest Expense Discounts Lost Loss on Sale/Disposal of Assets Loss on Short-Term Investments 17,800.00 1,486.40 395.71 450.00 235.00 Total Other Expenses: $ 20,367.11 Net Other Expenses 7,879.58 Net Income $ 77,186.32