Sperle Corporation has provided the following data concerning its stockholders' equity accounts: 
Net income for Year 2 was $30,400. Dividends on common stock during Year 2 totaled $6,400. The market price of common stock at the end of Year 2 was $3.08 per share.The company's earnings per share for Year 2 is closest to:
Definitions:
Halo Effect
A cognitive bias in which an observer's overall impression of a person influences their feelings and thoughts about that person's character or properties.
Horn Effect
A cognitive bias where a negative trait of a person disproportionately influences one's perception of them, often overshadowing their positive attributes.
Differing Cultural Backgrounds
The variety of experiences and perspectives that individuals bring into interactions, stemming from their unique cultural heritage.
Standpoint Theory
A perspective that an individual's experiences, knowledge, and communication behaviors are shaped by the social groups to which they belong.
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