The Common Stock account for Alpha Corporation on January 1, 2017

was $37,500. On June 1, 2017 Alpha issued an additional 2,500 shares of common stock. The Common Stock is $5 par. There was neither Preferred Stock nor any Treasury Stock, Paid in Capital Excess to par Common Stock was $10,000 on January 1 and $15,000 on June 2 and net income was $124,700.  Use this information to make an example for December 31, 2017 the amount of:
a. Total Stockholders Equity
b. Earnings per Share (rounded to the nearest penny)