Assume that all statement of financial position amounts for Layline Corporation represent average balance figures. Shareholders' equity-ordinary 360,000; Total equity 800,000; Sales revenue 400,000; Net income 72,000; Number of ordinary shares 40,000 shares; Ordinary share dividends 24,000. What was the earnings per share (EPS) for Layline? a. 2.00 b. 1.20 c. 1.80 d. 1.90