(Multiple Choice) Chandler had 7,500 shares of common stock outstanding on January 1, and issued an additonal 2,500 shares on June 1. There was no preferred stock, and net income was $124,700. How much is diluted earnings per share for the calendar year? A. $12.47 B. $13.92 C. $14.25 D. Diluted EPS is not applicable because of the simple capital structure. E. None of these