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Shamrock Company had net income of $ 3 0 , 0 0 0 . On January 1 , the number of shares of common stock

Shamrock Company had net income of $30,000. On January 1, the number of shares of common stock outstanding were 8,000. On April 1, the company issued an additional 2,000 shares of common stock. The company declared a $2,700 dividend on its noncumulative, nonparticipating preferred stock. There were no other stock transactions. The company's earnings per share is:
$2.73
$2.87
$3.16
$3.41
$3.75
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