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Exercise 19-16 EPS; stock dividend; nonconvertible preferred stock; treasury shares; shares sold [LO 19. 5, 19-6, 19-7] On December 31, 2017, Berclair Inc. had 280 million shares of common stock and 7 million shares of 9%, $100 par value cumulative preferred stock issued and outstanding. On March 1, 2018, Berclair purchased 48 million shares of its common stock as treasury stock Berclair issued a 5% common stock dividend on July 1, 2018. Eight million treasury shares were sold on October 1. Net income for the year ended December 31, 2018, was $350 million. Required: Compute Berclair's earnings per share for the year ended December 31, 2018. (Enter your answers in millions (l.e., 10,000,000 should be entered as 10).) Numerator Denominator Earnings per Share