The Following Information Is Available for Bradshaw Corporation and Newell

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

A) There is lower performance in 2013 than in 2014 for Newell Corporation.
B) There is higher performance in 2013 than in 2014 for Newell Corporation.
C) There are fewer earnings available to Newell's common stockholders in 2014 than in 2013.
D) There is a decrease in preferred shares of stock in 2014 as compared with 2013.