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Basic earnings per share is calculated by dividing income available to common shareholders for the period by the dollar value in the common shares

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Basic earnings per share is calculated by dividing income available to common shareholders for the period by the dollar value in the common shares account. is the only ratio that must be presented in the financial statements only for privately held companies. is calculated by dividing income available to common shareholders for the period by the dollar value in the retained earnings account. is the only ratio that must be presented in the financial statements for publicly traded companies.

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