Compute earnings per share data as it should appear on the income statement of Sheffield Corporation. (Round answers to 2 decimal places, e.g. 1.48.)

Earnings Per Share
Net Income / (Loss)		$ ???????????

The stockholders equity section of Sheffield Corporation appears below as of December 31, 2017.

8% preferred stock, $50 par value, authorized
100,622 shares, outstanding 90,622 shares				$4,531,100
Common stock, $1.00 par, authorized and issued 10,566,600 shares				10,566,600
Additional paid-in capital				20,928,700
Retained earnings		$134,911,000
Net income		38,280,000		173,191,000
				$209,217,400

Net income for 2017 reflects a total effective tax rate of 34%. Included in the net income figure is a loss of $12,928,700 (before tax) as a result of a non-recurring major casualty. Preferred stock dividends of $362,488 were declared and paid in 2017. Dividends of $935,800 were declared and paid to common stockholders in 2017.