The balance sheets at the end of each of the first two years of operations indicate the following: Kellman Company Total current assets Total investments Total property, plant, and equipment Total current liabilities Total long-term liabilities Preferred 9% stock, S100 par Common stock, S10 par Paid-in capital in excess of par Common stock Retained earnings Year 2 5600,000 60,000 900,000 125,000 350,000 100,000 600,000 75,000 310,000 Year 1 3560,000 40,000 700,000 65,000 250,000 100,000 600,000 75,000 210,000 Using the balance sheets for Kellman Company, 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 $2.49 b. 54.32 c. 54.16 d. 54.02