Symons Corporation has provided the following financial data:

Balance Sheet December 31, Year 2 and Year 1
Assets	Year 2	Year 1
Current assets:
Cash	$225,000	$160,000
Accounts receivable	191,000	180,000
Inventory	96,000	110,000
Prepaid expenses	91,000	80,000
Total current assets	603,000	530,000
Plant and equipment, net	810,000	840,000
Total assets	$1,413,000	$1,370,000
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$226,000	$190,000
Accrued liabilities	66,000	70,000
Notes payable, short term	54,000	50,000
Total current liabilities	346,000	310,000
Bonds payable	170,000	170,000
Total liabilities	516,000	480,000
Stockholders' equity:
Common stock, $5 par value	250,000	250,000
Additional paid-in capital-common stock	70,000	70,000
Retained earnings	577,000	570,000
Total stockholders' equity	897,000	890,000
Total liabilities & stockholders' equity	$1,413,000	$1,370,000

Income StatementYear 2 For the Year Ended December 31, Year 2
Sales (all on account)	$1,260,000
Cost of goods sold	760,000
Gross margin	500,000
Operating expenses	473,429
Net operating income	26,571
Interest expense	13,000
Net income before taxes	13,571
Income taxes (30%)	4,071
Net income	$9,500

Dividends on common stock during Year 2 totaled $2,500. The market price of common stock at the end of Year 2 was $2.01 per share. The company's earnings per share for Year 2 is closest to:

$0.53 per share

$11.54 per share

$0.19 per share

$0.27 per share