I really need help and I'm keep getting wrong answer for some reason and if you can give step by step how to find earnings per share, I would greatly appreciate it.

Cash 20,000
Accounts receivable 40,000
Inventory 60,000
Net Plant & Equipment 200,000
Total Assets 320,000

Accounts payable 40,000
Accruals 10,000
Long-term debt 90,000
Common stock ($4 par value) 90,000
Retained earning 80,000
Total liabilities & Equity 320,000

Earnings per share is the earnings available to common stockholders divided by the average number of shares of common stock.

It is not possible to get it with the information you have provided. Something has to be missing.

Once you provide that missing information, also provide what you have attempted to do and we can see where you have gone wrong.