Werner Holding Company operates numerous businesses, including motel, auto rental, and real estate companies. The year 2014 was interesting for Werner, which reported the following on its income statement (in millions):
Net revenues................................................................ $ 3,950
Total expenses and other.............................................. 3,217
Income from continuing operations.............................. 733
Loss from discontinued operations,
net of tax savings...................................................... (57)
Income before extraordinary item................................ 676
Extraordinary gain, net of tax...................................... 4
Net income................................................................... $680
During 2014, Werner had the following (in millions, except for par value per share): Common stock, $ 0.25 par value, 840 shares issued................ $ 210
Treasury stock, 170 shares at cost........................................... (3,600)

Requirement
1. Using the end- of- chapter summary problem (pages 637– 638) as an example, show how Werner should report earnings per share for 2014; round EPS to the nearest cent.