Question 23 The Hummel Corporation reported the following income statement and balance sheet amounts and additional information for the end of the current year. End of prior year Net sales revenue (all credit) Cost of goods sold Gross profit Selling/general expenses Interest expense Net income Current assets Long-term assets Total assets Current liabilities Long-term liabilities Common stockholders' equity Total liabilities and stockholders' equity End of current year $800,000 $504,000 $296,000 $184,000 $33,000 $ 79,000 $71,000 $329,000 $400,000 $56,000 $84,000 $260,000 $400,000 $20,000 $280,000 $300,000 $16,000 $164,000 $120,000 $300,000 Hummel Corp. has the following information: Inventory and prepaid expenses account for $28,000 of the current year's current assets. Average inventory for the current year is $12,000. Average net accounts receivable for the current year is $32,000. There are 30,000 shares of common stock outstanding. Total dividends paid during the current year were $60,000. The market price per share of common stock is $25. What is the company's earnings per share for the current year? O A. $13.33 O B. $26.67 o OOO o c $2.63