Labor Finders,Inc -Refer to Labor Finders,Inc

Labor Finders,Inc. Selected data from the company's financial statements are presented below:
$\begin{array}{llll}& \underline { 2015 }& \underline { 2014 }\\\text { Net income } & \$, 30,000 & 120,000 \\\text { Cash dividends paid on preferred stock } & 15,000 & 15,000 \\\text { Cash dividends paid on common stock } & 42,000 & 38,000 \\\text { Common stock price } & 15 & 14 \\\text { Preferred stock price } & 31 & 26 \\\text { Purchases of treasury stock } & 100,000 & -0 \text {. } \\\text { Total stockholders' equity } & 2,300,000 & 2,157,000 \\\text { Common stockholders equity } & 1,780,000 & 1,637,000 \\\text { Average number of preferred shares outstanding } & 20,000 & 20,000 \\\text { Average number of common shares outstanding } & 104.000 & 95,000\end{array}$
-Refer to Labor Finders,Inc.The company's 2015 earnings per share is reported as

A) $1.08
B) $1.20
C) $1.30
D) $1.43