Quantum Technology had $$669,000$ of retained earnings on December $31,20$X$2.$ The company paid common dividends of $$35,500$ in $20$X$2$ and had retained earnings of $$576,000$ on December $31,20$X$1.$

How much did Quantum Technology earn during $20$X$2?($earnings available to common stockholders$)$

What would earnings per share be if $47,400$ shares of common stock were outstanding? $($earnings per share$)$

Note: Round your answer to $2$ decimal places.