d) Why is the declaration of preferred dividends subtracted from the calculation of the numerator of basic EPS? e) How does the issuance of new shares during the period affect the calculation of the denominator of basic EPS? Why? f) How does the issuance of stock dividends or stock splits during the period affect the calculation of the denominator of basic EPS? Why? g) How does the reacquisition of shares (such as treasury shares) during the period affect the calculation of the denominator of basic EPS? Why?