what is the answer

Question 11 (1 point) JS Corp.'s income statement for the last two years is as follows (in thousands): Year ended December 31 Year 2 Year 1 Sales $1,545 $1,390 Sales returns 55 __60 Net sales 1,490 1,330 Cost of goods sold 815 __ 905 Gross profit 675 425 Administrative expenses 160 140 Selling expenses __ 135 105 Profit or loss $ 380 $ 180 Earnings per share ? ? In Year 1, JS had 1,000 common shares and 800 preferred shares outstanding throughout the year. On January 1, Year 2, JS issued an additional 1,000 common shares. The preferred shares pay a non-cumulative dividend of $50 per share, which was paid in Year 2 but not in Year 1. Which one of the following statements BEST explains JS's change in earnings per share between Years 1 and 2? JS increased its advertising between Year 1 and Year 2, causing sales to increase by over 11%. \\) a) ) b) JS paid dividends in Year 2, but not in Year 1. co c) JS found a new supplier for its main raw material, which decreased inventory costs. . d) JS's non-operating expenses increased between Years 1 and 3