Financial statement data for the years ended December $31$ for Cottontop Corporation follow:

$20$Y$320$Y$2$

Net income $$464,000$ $$392,250$

Preferred dividends $$71,000$ $$71,000$

Average number of common shares outstanding $30,000$ shares $25,000$ shares

a$.$ Determine the earnings per share for $20$Y$3$ and $20$Y$2.$ Round your answers to two decimal places.

$20$Y$3$ $fill in the blank $1$

per share

$20$Y$2$ $fill in the blank $2$

per share

b$.$ Does the change in the earnings per share from $20$Y$2$ to $20$Y$3$ indicate a favorable or unfavorable trend?