Please answer in Excel format with proper labels and detailed formulas for a great rating. Thank you!

A portion of the combined statement of income and retained earnings of Seminole Inc. for the current year follows. At the end of the current year, Seminole Inc. has outstanding 8, 500,000 shares of exist10 par common stock and 50,000 shares of 6% preferred. On April 1 of the current year, Seminole Inc. issued 1,000,000 shares of common stock for exist32 per share to help finance the casualty. Compute the earnings per share on common stock for the current year as it should be reported to stockholders