On December 31, Sulfur Corporation has the following data available: Net Income Market price of one share of common stock Preferred dividends Weighted - average number of shares of common stock outstanding Total common stockholders' equity at the beginning of the year Total common stockholders' equity at the end of the year $110,000 $5 26,000 80,000 shares 390,000 250,000 What is the earnings per share? (Round the final answer to two decimal places.) O A. 2.91 OB. 1.05 OC. 0.34 OD. 3.55