At December 31 . 2014 and 2013 . Rollins Corp had 200,000 shares of common stock and 20,000 shares of 5 percent, $100 par value cumulative preferred stock outstanding. No dividends were declared on either the preferred or common stock in 2013 or 2014 . Net income for 2014 was $1,000,000 . For 2014, basic earnings per common share amounted to
a. $5.00.
b. $4.75.
c. $4.50.
d. $4.00.
C
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