MECCS Inc. has sales of $830,000, cost of goods sold of $310,000 and general and administrative expenses of $200,000. Interest expense is $60,000, dividends paid is $55,000, and depreciation expense is $80,000. The tax rate is 21 percent and there are 9,200 shares of stock outstanding. What is the earnings per share? O $9.48 O $4.76 $10.73 $15.46