Wildhorse Corporation issued 2,200 $1,000 bonds at 103. Each bond was issued with one detachable stock warrant. After issuance, the bonds were selling in the market at 98 , and the warrants had a market price of $45. Use the proportional method to record the issuance of the bonds and warrants. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Do not round intermediate calculations. Round your answers to 0 decimal places, e.g. 5,125.) Sunland Corporation had 2025 net income of $868,000. During 2025 , Sunland paid a dividend of $2 per share on 105,400 shares of preferred stock. During 2025 , Sunland had outstanding 212,000 shares of common stock. Compute Sunland's 2025 earnings per share. (Round answer to 2 decimal places, e.g. 3.56.) Earnings pershare \$ per share