The Abel Company Provided the Following Information from Its Financial

The Abel Company provided the following information from its financial records: $$\begin{array} { | l | r | l | r | r | } \hline \text { Net income } & \$ 250,000 & \text { Common shares outstanding } 1 / 1 & 200,000 \\\hline \text { Common stock dividends } & \$ 20,000 & \text { Common shares outstanding } 12 / 31 & 300,000 \\\hline \text { Preferred stock dividends } & \$ 25,000 & \text { Preferred shares outstanding } 1 / 1 & 10,000 \\\hline \text { Sales } & \$ 1,000,000 & \text { Preferred shares outstanding } 12 / 31 & 6,000 \\\hline\end{array}$$ What is the amount of the company's earnings per share?

A) $0.82
B) $1.00
C) $0.90
D) $0.75