Great Northern Inc. reported the following comparative information in the Stockholders' Equity section of its 2014 balance sheet.

In addition, company records show that the following transactions involving stockholders' equity were recorded in 2013 and 2014.
2013
May 1 Sold 4,500 shares of common stock for $12, par value $10.
June 30 Sold 350 shares of preferred stock for $62, par value $50.
Aug. 1 Issued an 8% stock dividend on common stock. The market price of the stock was $15.
Sept. 1 Declared cash dividends of 12% on preferred stock and $1.50 on common stock.
Dec. 31 Income before extraordinary items for the year totaled $316,200. In addition, Great Northern had an extraordinary gain of $12,500, net of tax.
2014
Jan. 31 Sold 1,100 shares of common stock for $15.
May 1 Sold 300 shares of preferred stock for $64.
June 1 Issued a 2-for-1 split of common stock, reduced par value to $5.
Sept. 1 Purchased 500 shares of common stock for $9 to be held as treasury stock.
Oct. 1 Declared cash dividends of 12% on preferred stock and $2 per share on outstanding common stock.
Nov. 1 Sold 500 shares of treasury stock for $11.
Dec. 31 Net income for the year included an extraordinary loss, net of income tax, of $19,000.
Instructions:
Compute the basic EPS amounts for 2013 and 2014 to be presented in the income statement for 2014.

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December 31, 2014 2013 2012 12% preferred stock, $50 par Paid-in capital in excess of par-preferred Common stock, $5 par* Paid-in capital in excess of par-common Paid-in capital from treasury stock Retained earnings $ 82,500 67,500 50,000 5,000 325,000 35,000 800 180,200 $932,360 $596,000 13.400 410,600 64,300 1,800 471,200 $1,043,800 9,200 399.600 58,800 800 396.460 Total stockholders' equity