Financial Statements for Oratz Company Appear Below

Multiple Choice

Financial statements for Oratz Company appear below:






Total dividends during Year 2 were $139,000, of which $6,000 were preferred dividends. The market price of a common share on December 31, Year 2 was $260.
-Oratz Company's earnings per common share for Year 2 was closest to which of the following?

A) $1.74.
B) $19.61.
C) $20.25.
D) $28.93.