Horticultural Products Inc. reported $$928,470$ profit in $2023$ and declared preferred dividends of $$74,600.$ The follc common shares outstanding occurred during the year.

Jan. $175,000$ common shares were outstanding.

Mar. $1$ Declared and issued a $14\%$ common share dividend.

Aug. $1$ sold $30,000$ common shares.

Nov. $1$ sold $30,000$ common shares.

Calculate the weighted$-$average number of common shares outstanding during the year and earnings per share. $($R per share" answer to $2$ decimal places.$)$

$\backslash$table$[[$Weighted$-$average outstanding shares,$=103,000$