The balance sheets at the end of each of the first two years of operations indicate the following: Year 2 Year 1 Total current assets $600,000 $560,000 Total investments 60,000 40,000 Total property, plant, and equipment 900,000 700,000 Total current liabilities 125,000 65,000 Total long-term liabilities 350,000 250,000 Preferred 9% stock, $100 par 100,000 100,000 Common stock, $10 par 600,000 600,000 Paidin capital in excess of parCommon stock 75,000 75,000 Retained earnings 310,000 210,000 If net income is $250,000 and interest expense is $30,000 for Year 2, what are the earnings per share on common stock for Year 2? A. $4.16 B. $4.32 C. $4.02 D. $2.49