Maxwell Corp. is coming to the market with a new offering of 300,000 shares of stock at $35 to the public. Maxwell will receive $22 per share. The firm has 1 million shares outstanding and earning of $6 million. What is the amount of dilution in earning per share? a - $2.00 b - $1.38 c - $1.77 d - no dilution occurs since new money is received by Maxwell