The Following Information Is Available for Bradshaw Corporation and Newell

Multiple Choice

The following information is available for Bradshaw Corporation and Newell Corporation: $$\begin{array} { | l | c | c | c | c | } \hline { \text { (in millions) } } &{ \text { Bradshaw Corporation } } & { \text { Newell Corporation } } \\\hline & 2014 & 2013 & 2014 & 2013 \\\hline \text { Preferred dividends } & 25 & 10 & 0 & 30 \\\hline \text { Net income } & 500 & 480 & 490 & 520 \\\hline \begin{array} { l } \text { Shares outstanding at the } \\\text { end of the year }\end{array} & 200 & 180 & 150 & 200 \\\hline \begin{array} { l } \text { Shares outstanding at the } \\\text { beginning of the year }\end{array} & 180 & 150 & 200 & 220 \\\hline\end{array}$$ Based on this information, the earnings per share calculations (rounded to two decimals) suggest

A) lower performance in 2013 than in 2014 for Bradshaw Corporation.
B) higher performance in 2014 than in 2013 for Bradshaw Corporation.
C) fewer earnings available to Bradshaw's common stockholders in 2014 than in 2013.
D) an increase in the average number of common shares outstanding between 2013 and 2014 for Bradshaw Corporation.