Abel Company provided the following information from its financial records: Net income Common stock dividends Preferred stock dividends 23,500 Preferred shares outstanding 1/1 $235,000 Common shares outstanding 1/1 17,000 Common shares outstanding 12/31 290,000 370,000 17,000 13,000 Sales $870,000 Preferred shares outstanding 12/31 What is the amount of the company's earnings per share? Multiple Choice $0.71 $0.74 $0.64 $27.01