Behrend Corp. declared and paid cash dividends to its common shareholders during the current year. Regarding the computation of basic EPS, this dividend: Has no effect on the calculation of basic earnings per share for the current year.Will be added to the numerator to determine basic earnings per share for the current year.Will be added to the numerator to determine basic earnings per share for the current year. Will be added to the denominator to determine basic earnings per share for the current year. Will be subtracted from the numerator to determine basic earnings per share for the current year. O Has no effect on the calculation of basic earnings per share for the current year