A firm has sales of $610,000 and costs of $48,000. Interest expense is $40,000, dividends paid is $37,000, and depreciation is $60,000. The tax rate is 34% and there are 8,500 shares of stock outstanding. What is the earnings per share? A) $3.53 B) $4.28 C) $2.67 D) $1.99 E) $2.33