Exercise 19-26 (Static) EPS; concepts; terminology [LO19-5, 19-6, 19-7, 19-8, 19-9, 19-10, 19-11, 19 12,1913] Under List A, several terms and phrases associated with earnings per share are listed. Select the term in List B that is most appropriately associated with items under List A. Add after-tax interest to numerator Antidilutive Basic EPS Common shares retired at the beginning of August Convertible preferred stock Diluted EPS Discontinued operations Earnings available to common shareholders Include in diluted EPS when conditions for issuance are met List B Increased marketability Noncumulative, undeclared preferred dividends Options exercised Simple capital structure Stock dividend