13. At December 31, 2022 and 2021, Kelly Corp. had 180,000 shares of common stock and 12,000 shares of 6%, $100 par value cumulative preferred stock outstanding. No dividends were declared on either the preferred or common stock in 2022 or 2021. Net income for 2022 was $450,000. For 2022, earnings per share amounted to a. $2.49. b. $1.83. batalin sangat c. $1.70. d. $2.10