Cracker Company had 2 million shares of common stock outstanding all through 2012. On April 1, 2013, an additional 100,000 shares were sold and issued. On September 30, 2013, Cracker declared a 2-for-1 stock split. Net income in 2013 and 2012 was $10 million and $8 million, respectively. In the 2013 comparative financial statements, EPS (rounded) would be reported as follows: 
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