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2. The adjustment to the weighted-average shares for retired shares is the same as for issuing new shares except: A. The shares are deducted rather

2. The adjustment to the weighted-average shares for retired shares is the same as for issuing new shares except:

A. The shares are deducted rather than added.

B. The shares are added rather than deducted.

C. The shares are treated as being acquired at the end of the year.

D. The shares are treated as being acquired at the beginning of the year.

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