Financial statement data for the years $20$Y$5$ and $20$Y$6$ for Black Bull Inc. follow:

$20$Y$520$Y$6$

Net income $$1,732,000$ $$2,608,000$

Preferred dividends $$40,000$ $$40,000$

Average number of common shares outstanding $90,000$ shares $120,000$ shares

a$.$ Determine the earnings per share for $20$Y$5$ and $20$Y$6.$ Round to two decimal places.

$20$Y$520$Y$6$

Earnings per Share $fill in the blank $1$

$fill in the blank $2$