11. Where must earnings per share be disclosed in the financial statements to satisfy generally accepted accounting principles? A) On the face of the statement of retained carnings (or, statement of stockholders' equity.) B) In the footnotes to the financial statements. C) On the face of the income statement. D) On the face of the balance sheet. 12. In calculating earnings per share, companies deduet preferred dividends from net income if: A) they are noncumulative though not declared. B) the dividends are declared. C) they are convertible preferred shares. D) they are callable preferred shares 13. Which of the following earnings per share figures must be disclosed on the face of the income statement? A) EPS for income before taxes. B) The effect on EPS from unusual items. C) EPS for gross profit. D) EPS for income from continuing operations