The balance sheet and income statement shown below are for Koski Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over. Balance Sheet (Millions of $) Assets Cash and securities Accounts receivable nventories otal current assets Het plant and equipment Total assets Liabilities and Equity Accounts payable Accruals Notes payable otal current liabilities Long-term bonds Total liabilities Common stock Retained earnings otal common equity 2021 $ 4,200 17,500 20,300 $ 42,000 28,000 $ 70,000 $ 27,531 12,369 5,000 $ 44,900 9,000 $ 53,900 3,864 12,236 $ 16,100 Total liabilities and equity ncome Statement (Millions of $) Net sales Operating costs except $ 70,000 2021 $112,000 104,160 depreciation Depreciation 2,240 Earnings before interest and $ 5,600 axes (EBIT) Less interest 840 Earnings before taxes (EBT) $ 4,760 axes (25%) Net income 1,190 $ 3,570 Other data: Shares outstanding (millions) 500.00 Common dividends (millions of $) $1,249.50 nt. rate on notes payable & L-T bonds Federal plus state income tax ate "ear-end stock price 6% 25% $85.68 What is the firm's EPS? Do not round your intermediate calculations. a. $2.50 b. $5.36 c. $7.14 d. $11.20 e. $9.52