The following data are provided for Croatia Corp's last two fiscal years: Dec 31, 2021 Dec 31, 2020 Cumulative preferred shares, $5, no par value, 4,000 shares outstanding Common shares, no par, 24,000 shares outstanding Retained earnings (post closing) Net income $200,000 400,000 480,000 180,000 $200.000 310,000 430,000 Additional information: On May 1, 2021, 6,000 common shares were issued. Although dividends had been declared regularly up to December 31, 2020, preferred dividends were NOT declared during 2021. The market price of the common shares was $100 at December 31, 2021. The price earnings ratio for 2021 is 14.99. O 15.55. O 12.22. O 13.76