Scotland Corporation had net income for 2018 of $82,000 Scotland had 5,000 shares of common stock outstanding at the beginning of the year and 28,000 shares of common stock outstanding at the end of the year. There were 10,000 shares of preferred stock outstanding all year. During 2018, Scotland declared and paid preferred dividends of $25,000 What is Scotland's earnings per share? (Round the answer to two decimal places) OA 5497 OB. $2.93 OC. $339 OD. $200