On January $1,2021,$ Shamu Corporation had $100,000$ shares of common stock outstanding. The following transactions

occurred during $2021$:September $30$: Sold all the treasury shares.December $31$: Reported a net income of $$198,50.$The following transactions occurred during $2022$:

January $10$: Declared and issued a $25\%$ stock dividend.

December $31$: Reported a net income of $$268,800.$

Required:

Calculate Shamu's basic eamings per share for both years for presentation in comparative financlal statements that will be

prepared at the end of $2022($Round your answers to $2$ decimal places.$)$