How do I answer this earnings per share question?

Ramirez Company is completing the information processing cycle at its fiscal year-end on December 31. Following are the correct balances at December 31 for the accounts both before and after the adjusting entries.

Trial Balance, December 31 of the Current Year
		Before Adjusting Entries								Adjustments								After Adjusting Entries
	Items	Debit				Credit				Debit				Credit				Debit				Credit
a.	Cash	$	13,700															$	13,700
b.	Accounts receivable																		420
c.	Prepaid insurance		480																320
d.	Equipment		170,080																170,080
e.	Accumulated depreciation, equipment					$	40,800															$	45,900
f.	Income taxes payable																						1,820
g.	Common stock and additional paid-in capital						104,000																104,000
h.	Retained earnings, January 1						21,340																21,340
i.	Service revenue						73,400																73,820
j.	Salary expense		55,280																55,280
k.	Depreciation expense																		5,100
l.	Insurance expense																		160
m.	Income tax expense																		1,820
		$	239,540			$	239,540											$	246,880			$	246,880

3. Compute earnings per share, assuming that 3,100 shares of stock are outstanding all year. (Round your answer to 2 decimal places.)

Required information [The following information applies to the questions displayed below.] Ramirez Company is completing the information processing cycle at its fiscal year-end on December 31. Following are the correct balances at December 31 for the accounts both before and after the adjusting entries. Trial Balance, December 31 of the Current Year Before Adjusting Entries Adjustments Items Debit Credit Debit Credit a. Cash $ 13,700 b. Accounts receivable c. Prepaid insurance 480 d. Equipment 170,080 e. Accumulated depreciation, equipment $ 40,800 . 1. Income taxes payable g. Common stock and additional paid-in capital 104,000 h. Retained earnings, January 1 21,340 i. Service revenue 73,400 j. Salary expense 55, 280 k. Depreciation expense 1. Insurance expense m. Income tax expense $ 239,540 $ 239,540 After Adjusting Entries Debit Credit $ 13,700 420 320 170,080 $ 45,900 1,820 104,000 21,340 73,820 55, 280 5, 100 160 1,820 $ 246,880 $ 246,880 3. Compute earnings per share, assuming that 3,100 shares of stock are outstanding all year. (Round your answer to 2 decimal places.) Earnings per share