The Following Information Is Available for the Christian Company What Is the Earnings Per Share for the Year Ended

The following information is available for the Christian Company:
$\begin{array} { l } \text {Net income for the year ended December 31, 2014 }&\$127.4\\ \text {Retained earnings, December 31, 2014 }&150.0\\ \text {Retained earnings, December 31, 2013 }&180.0\\ \text { \( \$ 5 \) par Common stock, December 31, 2014}&80.0\\ \text {\( \$ 5 \) par Commonstock, December 31, 2013 }&80.0\\ \text {Total liabilities, December 31, 2014 }&240.0\\ \text {Total liabilities December 31,2013 }&182.0\\\end{array}$

What is the earnings per share for the year ended December 31,2014?

A) $1.04
B) $1.56
C) $7.50
D) $7.96