At December 31, 2017, Tres Hombres Corporation had the following shares outstanding:

10% cumulative preferred shares, 107,500 shares outstanding ........... $10,750,000

Common shares, 4,000,000 shares outstanding ............................. 20,000,000

During 2017, the corporation's only share transaction was the issuance of 400,000 common shares on April 1. During 2017, the following also occurred:

Income from continuing operations before tax ................................ $23,650,000

Discontinued operations (loss before tax) ....................................... 3,225,000

Preferred dividends declared ...................................................... 1,075,000

Common dividends declared ...................................................... 2,200,000

Effective tax rate ........................................................................... 30%

Instructions

Calculate earnings per share information as it should appear in the financial statements of Tres Hombres Corporation for the year ended December 31, 2017.