27. What effect will the sale of treasury stock have on total stockholders' equity and earnings per share, respectively? A) B) C) D) Decrease and increase Increase and no effect Increase and decrease Decrease and no effect 28. When computing diluted EPS, dilutive stock options will have the following effect on the numerator and denominator; Numerator Denominator A) Decrease B) No effect C) Increase D) Increase Increase Increase Decrease Increase 29. For a corporation to be described as having a complex capital structure that requires the calculation of basic and diluted EPS, how many dilutive securities must be present? A) 3 B) 2 C) 0 D) 1 30. Ford had 300,000 shares of common stock outstanding throughout 2017. Ford also had 9,000 stock options having an exercise price of $40 per share. The market price of Ford stock at December 31, 2017 was $45 per share and the average market price of Ford's stock during 2017 was $30 per share. What is Ford's denominator for EPS? A) 312,000 B) 309,000 C) 300,000 D) 301,000