6.Nuggets Company declared and paid cash dividends in January of the current year to its common shareholders. The dividend

A. Will be added to the numerator of the earnings per share calculation for the current year.

B. Will be added to the denominator of the earnings per share calculation for the current year.

C. Will be subtracted from the numerator of the earnings per share calculation for the current year.

D. Has no effect on the earnings per share calculation for the current year.

8. The journal entry to record the sale of treasury stock at a price below cost could include all of the following except:

A. Debit to Cash

B. Debit to Additional Paid in Capital

C. Debit to Retained Earnings

D. Credit to Treasury Stock

E. All of these could be included

Please briefly explain why, thank you.