Find earnings per share Hartzog Corporation's most recent balance sheet and income statement appear below: Statement of Financial Position December 31, Year 2 and Year 1 (in thousands of dollars) Year 2 Year 1 Assets Current assets: Cash $330 $300 Accounts receivable 560 540 Inventory 280 590 Prepaid expenses 40 40 Total current assets 1,210 1,470 Plant and equipment, net 1,160 1,170 Total assets $2,370 $2,640 Liabilities and Stockholder's Equity Current liabilities: Accounts payable $340 $320 Accrued liabilities 20 20 Notes payable, short term 90 240 Total current liabilities 450 580 Bonds payable 250 330 Total liabilities 700 910 Stockholder's equity: Preferred stock, $10 par, 5% 200 400 Common stock, $2 par 630 850 Additional paid-in capital--common stock 290 290 Retained earnings 550 190 Total stockholder's equity 1,670 1,730 Total liabilities and stockholder's equity $2,370 $2,640 Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars) Sales (all on account) $6,850 Cost of goods sold 4,110 Gross margin 2,740 Selling and administrative expense 2,025 Net operating income 715 Interest expense 100 Net income before taxes 615 Income taxes (30%) 185 Net income $430 Dividends on common stock during Year 2 totaled $60 thousand. Dividends on preferred stock totaled $10 thousand. The market price of common stock at the end of Year 2 was $7.04 per share. The earnings per share of common stock for Year 2 is closest to