The Following Information Is Available for Bradshaw Corporation and Newell

The following information is available for Bradshaw Corporation and Newell Corporation: $$\begin{array} { | l | c | c | c | c | } \hline { \text { (in millions) } } & { \text { Bradshaw Corporation } } && { \text { Newell Corporation } } \\\hline & 2017 & 2016 & 2017 & 2016 \\\hline \text { Preferred dividends } & 25 & 10 & 0 & 30 \\\hline \text { Net income } & 500 & 480 & 490 & 520 \\\hline \begin{array} { l } \text { Shares outstanding at the } \\\text { end of the year }\end{array} & 200 & 180 & 150 & 200 \\\hline \begin{array} { l } \text { Shares outstanding at the } \\\text { beginning of the year }\end{array} & 180 & 150 & 200 & 220 \\\hline\end{array}$$ Based on the information for both Bradshaw and Newell over the two-year period, the earnings per share calculations (rounded to two decimals) indicate that

A) Bradshaw is seeing a greater performance improvement than Newell.
B) the earnings available to common stockholders is decreasing for Newell and increasing for Bradshaw.
C) the earnings per share calculations for both companies assume that changes in shares between 2016 and 2017 occur in the middle of the year.
D) Newell is more financially stable than Bradshaw.