Listed below are several terms and phrases associated with earnings per share. Pair each item from List A with the item from List B (by letter) that is most appropriately associated withit.

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List A List B a. Options exercised. b. Simple capital structure 1. Subtract preferred dividends Time-weighted by s/z 3. Time-weighted shares assumed issued plus time- c. Basic EPS weighted actual shares d. Convertible preferred stock. e. Earnings available to common 4. Midyear event treated as if it occurred at the beginning of the reporting period. shareholders f. Antidilutive g. Increased marketability h. Extraordinary items i. Stock dividend. j. Add after-tax interest to numerator k. Diluted EPS. l. Noncumulative, undeclared 5. Preferred dividends do not reduce earnings 6. Single EPS presentation. 7. Stock split. -8. Potential common shares 9. Exercise price exceeds market price 10. No dilution assumed. preferred dividends m. Common shares retired at the 11. Convertible bonds beginning of August. 12. Contingently issuable shares 13. Maximum potential dilution. n. Include in diluted EPS when conditions for issuance are met. 14. Shown between per share amounts for net income and for income from continuing operations