Net income available to the common stockholders divided by the average number of shares of common stock outstanding during the period.

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a. Accumulated depreciation b. Balance sheet c. Accrued liabilities d. Current assets e. Current liabilities f. Merchandise inventory g. Revenues h. Expenses i. Gains j. Losses k. Net sales 1. Cost of goods sold m. Gross profit n. Income from operations o. Net income p. Earnings per share of common stock q. Paid-in capital r. Common stock s. Additional paid-in capital t. Retained earnings u. Dividends v. Par value w. Going concern concept x. Matching concept y. Accrual concept z. Opportunity cost aa. Annual report bb. Income statement