On January 1, 2010, a Corporation Had 10, 380 Shares

On January 1, 2010, a corporation had 10, 380 shares of common stock outstanding, and on June 1, it reacquired 6, 000 shares.Despite a net loss for the year of $180, 000, the company declared and paid cash dividends of $24, 000 and $28, 000 on common and preferred stock, respectively.The earnings per share for 2010 was

A) ($33.72)
B) ($30.24)
C) ($22.10)
D) ($18.60)