Big Blue Button Company had 30,000 shares of common stock outstanding on January 1of the current year. On April 1, the company issued 15,000 shares of common stock. The company had outstanding stock options for 5,000 shares exercisable at $10 that had not been exercised by its executives. The end-of-year market price of common stock was $11 while the average price for the year was $12. The company reported net income in the amount of $189,374 for the year. What is the diluted earnings per share? $4.50 $4.59 $4.21 $3.79 EQ Corporation has 20,000 shares of $10 par common stock outstanding and 10,000 shares of $100 par, 6% noncumulative, nonparticipating preferred stock outstanding. Dividends were not paid in the prior year, but this year EQ declared and paid a $150,000 cash dividend. What are the dividends per share for preferred and common, respectively? O $6.00 for preferred and $4.50 for common. $12.00 for preferred and $1.50 for common $6.00 for preferred and $3.00 for common $18.00 for preferred and $0 for common