swimtech pools incorporated (spi) reported the following in its financial statements for the quarter ended march 31, 2021. december 31, 2020 march 31, 2021 common stock, $1 par, 57,000 shares issued and outstanding $ 57,000 $ 57,000 additional paid-in capital 34,200 34,200 retained earnings 22,800 22,800 total stockholders’ equity $ 114,000 $ 114,000 during the quarter ended march 31, spi reported net income of $4,560 and declared and paid cash dividends totaling $4,560. required: calculate earnings per share (eps) and return on equity (roe) for the quarter ended march 31. assume spi repurchases 10,700 of its common stock at a price of $2 per share on april 1, 2021. also assume that during the quarter ended june 30, 2021, spi reported net income of $4,560 and declared and paid cash dividends totaling $4,560. calculate earnings per share (eps) and return on equity (roe) for the quarter ended june 30, 2021.
