The comparative statements of Lucille Company are presented here.

LUCILLE COMPANY
Income Statements
For the Years Ended December 31
First number are 2012
2012 then 2011
Net sales
$1,890,540

$1,750,500
Cost of goods sold
1,058,540

1,006,000
Gross profit
832,000

744,500
Selling and administrative expenses
500,000

479,000
Income from operations
332,000

265,500
Other expenses and losses
Interest expense
22,000

20,000
Income before income taxes
310,000

245,500
Income tax expense
92,000

73,000
Net income
$ 218,000

$ 172,500

LUCILLE COMPANY
Balance Sheets
December 31
Assets

2012

2011
Current assets
Cash
$ 60,100

$ 64,200
Short-term investments
74,000

50,000
Accounts receivable
117,800

102,800
Inventory
126,000

115,500
Total current assets
377,900

332,500
Plant assets (net)
649,000

520,300
Total assets
$1,026,900

$852,800
Liabilities and Stockholders' Equity

Current liabilities
Accounts payable
$ 160,000

$145,400
Income taxes payable
43,500

42,000
Total current liabilities
203,500

187,400
Bonds payable
220,000

200,000
Total liabilities
423,500

387,400
Stockholders' equity
Common stock ($5 par)
290,000

300,000
Retained earnings
313,400

165,400
Total stockholders' equity
603,400

465,400
Total liabilities and stockholders' equity
$1,026,900

$852,800

All sales were on account. Net cash provided by operating activities for 2012 was $220,000. Capital expenditures were $136,000, and cash dividends were $70,000.

I need earnings per share please explain how you got to it I've tried so many times can't get it right