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Wildhorse Co . had 3 0 8 0 0 0 shares of common stock issued and outstanding at December 3 1 , 2 0 2

Wildhorse Co. had 308000 shares of common stock issued and outstanding at December 31,2024. No common stock was issued
during 2025. On January 1,2025, Wildhorse issued 205000 shares of nonconvertible preferred stock. In 2025, Wildhorse declared
and paid $98000 cash dividends on the common stock and $80000 on the preferred stock. Net income for the year ended December
31,2025 was $612840. What is Wildhorse's 2025 earnings per common share?
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