Cookie Company had 3.0 million shares of common stock outstanding all through 2020. On April 1, 2021, an additional 110,000 shares were sold and issued. Net income in 2020 and 2021 was $20 million and $13.0 million, respectively. In the 2021 comparative financial statements, EPS (rounded) would be reported as follows:

2021 EPS 2020 EPS

a. $ 3.33 $ 2.11

b. $ 3.33 $ 4.22

c. $ 6.67 $ 2.11

d. $ 6.67 $ 4.22