Cracker Company had 2 million shares of common stock outstanding all through 2017. On April 1, 2018, an additional 100,000 shares were sold and issued. On September 30, 2018, Cracker declared a 2-for-1 stock split. Net income in 2018 and 2017 was $10 million and $8 million, respectively. In the 2018 comparative financial statements, EPS (rounded) would be reported as follows:

2018 EPS 2017 EPS

a. $ 2.41 $ 2.00

b. $ 2.41 $ 4.00

c. $ 4.82 $ 4.00

d. $ 4.82 $ 4.00