A company reported the following data for the vear ending 2018 Description Amount Sales Sales discount Sales returns and allowances Cost of goods sold Operating expense Income tax expense $400,000 $16,000 $13,000 $117,000 $153,000 S23,750 There are 25,000 shares outstanding throughout the year. What is the earnings per share? $4.04 per share b. S3.01 per share c. $2.08 per share d. $3.09 per share