At December 31, 2013, the shareholders' equity of LMN reported as outstanding 100 common shares and 30 nonconvertible preferred shares. On July 1, 2014 LMN issued a 10 percent stock dividend on its common shares and paid a cash dividend of 52.00 per share on its preferred (the full year's requirement). Income for the year ended December 31, 2014 was 51,170. The 2014 EPS, rounded to the nearest cent for LMN should be O $10.09 $10.58 O $10 64 e $11.70