Mayan Company had net income of $32,670. The weighted-average common shares outstanding were 9,900. The company declared a $4,600 dividend on its noncumulative, nonparticipating preferred stock. There were no other stock transactions. The company's earnings per share is:

A.) $2.84.

B.) $3.30.

C.) $2.59.

D.) $3.51.

E.) $3.76.