Assets $30,000 Cash and short-term investments - Accounts receivable (net) 20,000 Inventory 15,000 Property, plant and equipment 185,000 Total Assets $250,000 Liabilities and Stockholders' Equity Current liabilities $45,000 Long-term liabilities 70,000 Common stock 80,000 Retained earnings 55,000 Total liabilities and stockholders' equity $250,000 Income Statement Sales $85,000 Cost of goods sold 45,000 $40,000 Gross margin Operating expenses (15,000) (5,000) Interest expense Net income $20,000 6,000 Number of shares of common stock outstanding Market price of common stock $20 $9,000 Total dividends paid Cash provided by operations $30,000 What are the dividends per common share for Diane Company? O a. $20.00 a . $0.67 Oc. $1.50 Od d. $3.00