Comparative Statements of Retained Earnings for Renn Dever Corporation were reported as follows for the fiscal years ending December 31, 2011, 2012, and 2013.
2011 2012 2013
| Balance at beginning of year | $ | 6878292 | $ | 5532052 | $ | 5644552 | |||
| Net income (loss) | 3,310,700 | 2,260,900 | (112,500) | ||||||
| Deductions: | |||||||||
| Stock dividend (34,900 shares) | 244,000 | ||||||||
| Common shares retired, September 30 (110,000 shares) | 214,660 | ||||||||
| Common stock cash dividends | 891,950 | 700,000 | 0 |
| Balance at end of year | $ | 9,053,042 | $ | 6,878,292 | $ | 5,532,052
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Compute Renn Dever%u2019s earnings per share as it would have appeared in income statements for the years ended December 31, 2011, 2012, and 2013.
(Round your answers to 2 decimal places.)