ABC declared and paid cash dividends in January of the current year to its common shareholders. The dividend Select one: a. will be added to the numerator of the earnings calculation per share for the current year. O b. will be added to the denominator of the earnings per share calculation for the current year. O c. will be subtracted from the numerator of the earnings per share calculation for the current year. O d. has no effect on the earnings per share for the current year. e. none of the above. Clear my choice