what is the earnings per share

Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $600 were declared at the end of the year, and 500 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $3,000 in cash (for a total at the end of the year of 800 shares). These effects are included below. 03:49:44 Credit Catena's Marketing Company Adjusted Trial Balance End of the current Year Debit $ 1,500 Accounts receivable Interest Receivable Prepaid Insurance Long-ter notes receivable 2,800 Equipment 15,290 Mccumulated depreciation Accounts payable Dividends payable Acurued expenses payable Income taxes payable Unearned rent revenue Connon Stoek (800 shares) Additional paid-in capital Retained earnings $ 3,000 3.920 38.500 19,500 Interest revenue Rent revenue Wages expense Depreciation expense Utilities expense Insurance expense Income tax expense 2,700 $57,620 $ 57,620 Prepare a multistep income statement for the current year. (Round your earnings per share to 2 decimal places.)