37) The journal entry to record unrealized loss on Available -for-sale debt security would be?
A) Debt unrealized Loss on the income statement and credit adjust allowance on the balance sheet.
B) Debt unrealized Loss stockholder equity and credit adjustment allowance for market decline.
C) Debt other loss and credit stockholder equity.
D) None of the above
38) Earnings per share is computed by
A) Net income subtract preferred stock dividend by the number of average common stock outstanding.
B) Net income subtract - common stock dividend by the number of average perfect stock outstanding.
C) Net Income Less preferred stock dividend by the company liabilities.
D) Net Income Less common stock dividend by the company liabilities.