I'm trying to figure out earning per share for the following problem:

Problem 13-2AThe comparative statements of Osborne Company are presented here.

OSBORNE COMPANY Income Statements For the Years Ended December 31
2014	2013
Net sales	$1,899,482	$1,759,442
Cost of goods sold	1,067,482	1,014,942
Gross profit	832,000	744,500
Selling and administrative expenses	508,942	487,942
Income from operations	323,058	256,558
Other expenses and losses
   Interest expense	23,720	21,720
Income before income taxes	299,338	234,838
Income tax expense	93,720	74,720
Net income	$ 205,618	$ 160,118

OSBORNE COMPANY Balance Sheets December 31
Assets	2014	2013
Current assets
   Cash	$ 60,100	$ 64,200
   Debt investments (short-term)	74,000	50,000
   Accounts receivable	126,742	111,742
   Inventory	127,720	117,220
     Total current assets	388,562	343,162
Plant assets (net)	662,072	533,372
Total assets	$1,050,634	$876,534
Liabilities and Stockholders’ Equity
Current liabilities
   Accounts payable	$ 168,942	$154,342
   Income taxes payable	45,220	43,720
     Total current liabilities	214,162	198,062
Bonds payable	233,072	213,072
     Total liabilities	447,234	411,134
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	$1,050,634	$876,534

All sales were on account. Net cash provided by operating activities for 2014 was $245,880. Capital expenditures were $136,060, and cash dividends were $57,618.

Compute the following ratios for 2014. (Round all answers to 2 decimal places, e.g. 1.83 or 12.61%.)

(a) Earnings per share $
(b) Return on common stockholders’ equity
 % (c) Return on assets
 % (d) Current ratio
 :1 (e) Accounts receivable turnover
 times (f) Average collection period
 days (g) Inventory turnover
times (h) Days in inventory
 days (i) Times interest earned
 times (j) Asset turnover
 times (k) Debt to assets
 % (l) Current cash debt coverage
 times (m) Cash debt coverage
 times(n)Free cash flow $