During 2017, Voss declared and paid dividends of $100,000 on its 10,000 shares of nonconvertible preferred stock. During 2017, Voss declared and paid dividends of $80,000 on its common stock. Net income for 2017 amounted to $500,000. The weighted average number of shares outstanding is 155,000 in 2017. The earnings per share (rounded to the nearest cent) for 2017 are a. $2.58 O b.$3.23 O c. $1.88 d. $2.06