Kingbird corp had net income of $104,000 for the fiscal year ending December 31, 2023. The company pays 15% income tax. For fiscal 2023, the weighted average number of common shares was 26,000. Through fiscal 2023 kingbird had a $540,000, 5% bond that was convertible to 10,000 common shares. On september 1, 2023, the company sold another new $1,065,000, 8% bond that was convertible to 30,000 common shares.

Calculate an incremental per share effect for the 5% bonds. (Round earnings to 3 decimal places)