Kelley Corp. has authorized 100.000 shares of $1 par common stock; 40.000 shares of $1 par common stock have been issued. Kelley holds 3.000 shares of treasury stock. This Kelley reports $821,000 of net income and pays a $300,000 dividend. Which of these is correct? Dividends per share EPS $3.00: $8.21 $8.11; $20.53 $8.11: $22.19 $7.50; $20.53