The following information is available for Anders Company and Eller Company: (in millions) Preferred dividends Net income Shares outstanding at the end of the year Shares outstanding at the beginning of the year Anders Company 2014 2013 150 60 3,000 2.880 1,200 1,080 1,080 900 Eller Company 2014 2013 0 180 2,940 3,120 900 1,200 1,200 1,320 Based on this information, which of the following is suggested by the earnings per share calculations and the information given? a. There is lower performance in 2013 than in 2014 for Eller Corporation. b. There is higher performance in 2013 than in 2014 for Eller Corporation. C. There is a decrease in preferred shares of stock in 2014 as compared with 2013. d. There are fewer earnings available to Eller's common stockholders in 2014 than in 2013. O e. None of the above