$\backslash$table$[[$A$,$B$,$C$],[$INCOME STATEMENT,$2018,2017],[$SALES$,3,074,2,567],[$COST OF GOODS SOLD,$2,088,1,711],[$OTHER COSTS,$329,330],[$DEPRECIATION$,239,223],[$EARNINGS BEFORE INTEREST AND TAXES,$418,303],[$INTEREST EXPENSES,$93,91],[$EARNINGS BEFORE TAXES,$325,212],[$TAXES$,94,64],[$NET INCOME TO ALL SHAREHOLDERS,$231,148],[$PREFERRED DIVIDENDS,$10,10],[$NET INCOME TO COMMON STOCKHOLDERS,$221,138],[$DIVIDENDS TO COMMON STOCK,$98,57],[$TOTAL DIVIDENDS,$108,67],[$RETAINED EARNINGS,$123,81],[$NUMBER OF OUTSTANDING SHARES,$2,000,1,000],[$EARNINGS PER SHARE $($FOR COMMON STOCK$),?,]]$

he figure above shows the income statements for $2017$ and $2018.$ What is the formula on cell B$17$ that will allow you to calculate the earnings per share for ommon stockholders for $2018?$

none of the answers is correct.

$=B\frac{12}{B}16$

$=B\frac{16}{B}12$

$=B\frac{14}{B}16$

$=B\frac{10}{B}16$