This is Mars financial data: Year 1 Balance Sheet December 31, Year 2 and Year 1 Assets Year 2 Current assets: Cash $ 225,000 Accounts receivable, net 191,000 Inventory 96,000 Prepaid expenses 91,000 Total current assets 603,000 Plant and equipment, net 810,000 Total assets $1,413,000 $ 160,000 180,000 110,000 80,000 530,000 840,000 $1,370,000 Liabilities and Stockholders. Equity Current liabilities: Accounts payable Accrued liabilities Notes payable, short term Total current liabilities Bonds payable Total liabilities Stockholders equity! Common stock, $5 par value Additional paid in capital Retained earnings Total stockholders equity Total liabilities & stockholders' equity 226,000 66,000 154 000 346,000 270,000 5150 $ 190,000 70,000 5.000 310.000 Lze, 200 148eeee 250.000 28 500 892 dela 250.000 es poe 152eaca Boe Income Statement For the Year Ended December 31, Year 2 Sales (all on account) $1,260,000 Cost of goods sold 760,000 Gross margin 500,000 Operating expenses 473,429 Net operating income 26,571 Interest expense 13,000 Net income before taxes 13,571 Income taxes (30%) 4,071 Net income $ 9,500 Dividends on common stock during Year 2 totaled $2,500. The market price of common stock at the end of Year 2 was $2.01 per share. The company's earnings per share for Year 2 is closest to: $0.19 per share 50.53 per share O $11.54 per share 50.27 per share