Astra Company sells financial calculators and offers instruction on their use. During its first year it expects to sell 3000 calculators at $30 each and offer 5000 hours of instruction at a "tuition" of $8 an hour. Astra pays $23 for each calculator and has two employees who give instruction on calculator use and are paid $18000 each in salary. Astra has a $20000 bank loan outstanding for the entire year at 8% and has depreciation expense of $2000. If they pay income tax at a rate of %15 and have 100 shares of common stock, calculate their Earnings per share. base it on a "good firm" income statement and assume $3000 in common stock dividends.