On December $31,2023,$ Berclair Incorporated had $420$ million shares of common stock and $7$ million shares of $\backslash (9\backslash \%,\backslash$$ $100\backslash )$ par value cumulative preferred stock issued and outstanding.

$-$ On March $1,2024,$ Berclair purchased $36$ million shares of its common stock as treasury stock.

$-$ Berclair issued a $5\backslash \%$ common stock dividend on July $1,2024.$

$-$ Six million treasury shares were sold on October $1.$

$-$ Net income for the year ended December $31,2024,$ was $\backslash (\backslash$$ $700\backslash )$ million.

Required:

Compute Berclair's earnings per share for the year ended December $31,2024.$

Note: Do not round intermediate calculations. Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$