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Identify whether following (1)- (8) transactions influence the denominator of basic EPS, the denominator of diluted EPS, both, or neither. If the denominator is influenced,

Identify whether following (1)- (8) transactions influence the denominator of basic EPS, the denominator of diluted EPS, both, or neither. If the denominator is influenced, please indicate whether the denominator should be increased or decreased. If denominator is not influenced or the net effect of the transaction on the denominator is zero, we dont adjust the effect of the transaction on denominator. Please use word Increase, Decrease, or Zero to fill the table below.

Transactions

Basic EPS Denominator

Diluted EPS Denominator

(1) Beginning balance of common shares

(2) Shares repurchased on March 1

(3) Stock dividends on July 1

(4) Shares resold on October 1

(5) Convertible preferred stock outstanding since the beginning of the current year

(6) Stock option outstanding since the beginning of the current year

(7) Stock option exercised on Sept. 1

(8) Convertible bonds outstanding since the beginning of the current year

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