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Whispering Company had 187,200 shares of common stock outstanding on December 31, 2018. During the year 2019, the company issued 8,000 shares on May 1

Whispering Company had 187,200 shares of common stock outstanding on December 31, 2018. During the year 2019, the company issued 8,000 shares on May 1 and retired 14,000 shares on October 31. For the year 2019, Whispering Company reported net income of $265,300 after a loss from discontinued operations of $42,700 (net of tax). What earnings per share data should be reported at the bottom of its income statement?

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