Problem
Ivanhoe Company had 214,800 shares of common stock outstanding on December 31, 2026. During the year 2027, the company issued 8,000 shares on May 1 and retired 14,000 shares on October 31. For the year 2027, Ivanhoe Company reported net income of $238,200 after a loss from discontinued operations of $37,200 (net of tax). What earnings per share data should be reported at the bottom of its income statement?