HELP to solve , calculate P2-5. Earning per share is 1.162. but how I don't understand how to get this result. please help

Arin's salary 30,000 Interest received 500 Medical Dividends received 150 Property taxes 13,000 Auto insurance 600 Income tax, soc. security 2,000 Home insurance 750 Clothes & accessories 2,100 Auto loan payment 3,300 Gas and auto repair 2,000 Mortgage payment 14,000 Entertainment a. Create a personal income and expense statement for the period ended December 31, 2009. It should be similar to a corporate income statement. b. Did the Adams family have a cash surplus or cash deficit? c. If the result is a surplus, how can the Adams family use that surplus? P2-5 Calculation of EPS and retained earnings Philagem, Inc., ended 2009 with a net profit before taxes of $218,000. The company is subject to a 40% tax rate and must pay $32,000 in preferred stock dividends before distributing any earnings on the 85,000 shares of common stock currently outstanding. a. Calculate Philagem's 2009 earnings per share (EPS). b. If the firm paid common stock dividends of $0.80 per share, how many dollars would go to retained earnings