On December $31,2023,$ Berclair Incorporated had $580$ milion shares of common shbck and $6$ milion shares of $95,5100$ par value cumulative preferred siock ispued and outstanding.

On March $1,2024,$ Berclair purchased $175$ milion shares of iss common mock as veasury mock.

Berciair isfowd a $5$N common shock dividend on July $1\mathrm{.}2024.$

Four millon seasury shares were sold on October $1.$

Net income for the year ended December $21,2024,$ was $$1100$ milion.

Aho outstanding at December $31$ were $30$ milion incentive mock optoons granted to kry enecullers on September $12\mathrm{.}2919$

The oppions were exercisable as of September $13,2023,$ for $30$ m $7$ion common thaves at at exercise price of $395$ per share

During $2024,$ the makept price of the common shares averaped $$70$ per share

Repulred:

Compute Bevclar's batic and ditand earnings per shave for the ywar ended December $31\mathrm{.}2024.$ Sheres for tilock opoons and