On February 28, 2021, Dow sold 60,000 common shares. In keeping with its long-term share repurchase plan, 2,000 shares were retired on July 1. Dow’s net income for the year ended December 31, 2021, was $2,850,000. The income tax rate is 25%.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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On December 31, 2020, Dow Steel Corporation had 750,000 shares of common stock and 45000 shares of 7%, noncumulative, nonconvertible preferred stock issued and outstanding. Dow issued a 4% common stock, dividend on May 15 and paid cash dividends of $550,000 and $84,000 to common and preferred shareholder, respectively, on December 15, 2021.

On February 28, 2021, Dow sold 60,000 common shares. In keeping with its long-term share repurchase plan, 2,000 shares were retired on July 1. Dow’s net income for the year ended December 31, 2021, was $2,850,000. The income tax rate is 25%.

Required:

Compute: Dow’s earnings per share for the year ended December 31, 2021.

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