Didde co. had 300,000 shares of common stock issued and outstanding at december 31, 2012. no common stock was issued during 2013. on january 1, 2013, didde issued 200,000 shares of nonconvertible preferred stock. during 2013, didde declared and paid $150,000 cash dividends on the common stock and $120,000 on the preferred stock. net income for the year ended december 31, 2013 was $930,000. what should be didde's 2013 earnings per common share?