-The Earnings Per Share Is Closest To:
A) $30

Multiple Choice

$\begin{array}{l}\text { Manfred Mann Corporation's books revealed the following data for the current year: }\\\begin{array} { | l | r | } \hline \text { Net earnings } & \$ 50,000 \\\hline \text { Retained earnings } & \$ 750,000 \\\hline \text { Common shares January 1 } & 25,000 \text { shares } \\\hline \text { Common shares December 31 } & 30,000 \text { shares } \\\hline\end{array}\end{array}$
-The earnings per share is closest to:

A) $30.50
B) $2.00
C) $1.67
D) $1.82