Quinn Co, had 2,400,000 shares of common stock outstanding on January 1 and December 31, 2010. In connection with the acquisition of a subsidiary company in June 2009, Quinn is required to issue 100,000 additional shares of its common stock on July 1, 2011, to the former owners of the subsidiary. Quinn paid $300,000 in preferred stock dividends in 2010, and reported net income of $5,100,000 for the year. Quinn’s diluted earnings per share for 2010 should be:a. $2.13b. $2.04c. $2.00d. $1.92
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