For the year ended December 31, 2021, Parson Corporation reported profit of $56,375. At the beginning of the year, it had 10,000 common shares issued. On April 1, 2021, the company issued 5,000 common shares for cash. The market price per share was $73.8 on December 31, 2021. It had no preferred shares. What are Parson Corporation's earnings per share and price-earnings ratios? a. $4.10 and 18 times b. $5.64 and 13 times c. $4.51 and 16 times d. $3.76 and 20 times