The following information is available for Bradshaw Corporation and Newell Corporation: Newell Corporation | 10 Bradshaw Corporation (in millions) 2017 2016 Preferred dividends 25 Net income 500 480 Shares outstanding at 1200 180 the end of the year Shares outstanding at 180 1150 the beginning of the year 2017 0 490 2016 30 520 150 200 200 1220 Based on this information, the earnings per share calculations (rounded to two decimals) suggest fewer earnings available to Bradshaw's common stockholders in 2017 than in 2016. O lower performance in 2016 than in 2017 for Bradshaw Corporation. O an increase in the average number of common shares outstanding between 2016 and 2017 for Bradshaw Corporation. o higher performance in 2017 than in 2016 for Bradshaw Corporation