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Kirtland Company went into business in 2016 when it sold 200 shares of stock for $20 apiece. No more stock has been issued since that time. At December 31, 2025, Kirtland had $16,000 in its retained earnings, and at December 31, 2026, retained earnings was $12,000. Kirtland paid $10,000 in dividends during 2026. What is Kirtland's earnings per share for 2026?A) $300B) $2C) $50D) $30

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