The following income statement was reported by Battery Builders for the year ending December 31, 1997. Sales $85,000 Rent revenue 23,000 Interest income 7,000 Total revenues $115,000 Cost of goods sold $52,000 Operating expenses 24,000 Interest expense 12,000 Loss on sale of fixed asset 6,000 Total expenses 94,000 Income from continuing operations (before tax) $ 21,000 Less: Income tax 10>000 Income from continuing operations $ 11,000 Income from disposed segment (net of tax) 3,000 Gain on sale of disposed segment (net of tax) 2,000 Income before extraordinary items $ 16,000 Extraordinary loss (net of tax) 7,000 Income before change in accounting principle $ 9,000 Income due to change in accounting principle (net of tax) 6,000 Net income $ 15,000 REQUIRED: Show how Battery Builders would report earnings per share on the face of the income state¬ ment assuming the following:

a. An average of 15,000 shares of common stock was outstanding during 1997.

b. An average of 25,000 shares of common stock was outstanding during 1997.

c. An average of 30,000 shares of common stock was outstanding during 1997