On December 31, 2013, SLV Corporation had 154,000 common shares outstanding. On April 30, 2014, the company issued an additional 56,000 common shares for cash. On July 31, 2014, the company repurchased and cancelled 29,000 common shares.

During the year ended December 31, 2014, SLV earned net income before taxes of $40,000,000. Not included in this income was a loss from discontinued operations of $5,100,000 before tax. The company was subject to a 28% income tax rate.

Calculate earnings per share data as they should appear on the 2014 income statement of SLV Corporation.