Regent Corporation has provided the following data: Year 1 $400,000 Common stock, $4 par value Net operating income Net income before taxes Net income Year 2 $400,000 $75,429 $61,429 $43,000 The company's earnings per share for Year 2 is closest to: O $0.61 per share O $4.25 per share O $0.75 per share O $0.43 per share