Atlas Corporation reported the following earnings per share information in its current annual report. The company has only one class of stock outstanding. ($ in millions)

Net income	$13,352
Dividends to common shareholders	$3,812

Weighted average common shares outstanding	4,221
Weighted average dilutive shares	4,305

Basic and diluted earnings per share were, respectively:

Select one:

a. $3.16 and $3.10

b. $2.26 and $2.22

c. $4.07 and $3.99

d. $3.16 and $2.22

e. None of these are correct.

In footnotes to its year-end annual report, Bancfirst Corp. reported that held-to-maturity debt securities with an amortized cost of $4,802 thousand had an estimated fair value of $4,843 thousand. The balance sheet reported:

Select one:

a. Held-to-maturity assets of $4,802 thousand

b. Held-to-maturity assets of $4,843 thousand

c. Accumulated other comprehensive income of $41 thousand related to held-to-maturity assets

d. Both A and C

e. Both B and C