On January $1,2024,$ Dolar Incorporated had the following account balances in its shareholders' equity accounts.

During $2024,$ Dolar Incorporated had several transactions relating to common stock.

January $15$: Declared a property dividend of $100,000$ shares of Burak Company $($book value $$11\mathrm{.}6$ per share, fair

value $$9\mathrm{.}80$ per share$).$

February $17$: Distributed the property dividend.

April $10$: A $2-$for$-1$ stock split was declared and distributed on outstanding common stock and effected in the

form of a stock dividend. $($Dolar chose to reduce Paid$-$in capital$-$excess of par.$)$ The fair value

of the stock was $$4$ on this date.

July $18$: $,$ Declared and distributed a $4\%$ stock dividend on outstanding common stock. The fair value is $$5$ per

share.

December $1$: Declared a $50$ cents per share cash dividend on the outstanding common shares.

December $20$: Paid the cash dividend.

Required:

Without preparing journal entries, prepare the shareholders' equity section of Dolar's balance sheet as of December $31,2024.$

Assume net income is $$440,000$ for $2024.$

Note: Negative amounts should be entered with a minus sign.On December $31,$ Year $1,$ a company had $200$ million shares of common stock and $3$ million shares of $9\%,$ $$100$ par value cumulative preferred stock issued and outstanding.

On March $1,$ Year $2,$ the company purchased $24$ million shares of its common stock as treasury stock.

The company issued a $5\%$ common stock dividend on July $1,$ Year $2.$

Four million treasury shares were sold on October $1.$

Net income for the year ended December $31,$ Year $2,$ was $$150$ million.

Required:

Calculate the company's earnings per share for the year ended December $31,$ Year $2.$

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