If a company has 100,000 shares outstanding at a price of $28 a share, its capital structure is 50% Debt and 50% Equity, the outstanding debt has interest payments of 7%, and the operating income for this particular year is $400,000, what is the Earnings Per Share and the Return on Shares for this company.

A. $2.04; 7.29%

B. $2.92; 10.81%

C. $1.84; 6.81%

D. $1.72; 5.98%