Liabilities and Stockholders' Equity Current liabilities: AccountspayableAccruedliabilitiesNotespayable,shorttermTotalcurrentliabilitiesBondspayableTotalliabilities$226,00066,00054,000346,000170,000516,000$190,00070,00050,000310,000170,000480,000 Stockholders' equity: Commonstock,$5parvalueAdditionalpaid-incapitalRetainedearningsTotalstockholdersequityTotalliabilities&stockholdersequity250,00070,000577,000897,000$1,413,000250,00070,000570,000890,000$1,370,000 Dividends on common stock during Year 2 totaled $2,500. The market price of common stock at the end of Year 2 was $2.01 per share. The company's earnings per share for Year 2 is closest to: $11.54 per share $0.53 per share $0.27 per share $0.19 per share