If there has been a stock split during the year, which of the following statements is true when calculating the weighted average number of shares? A. The number of shares outstanding must be restated as if the stock split had occurred from the day of incorporation OB. The effect of the stock split must be ignored OC. The number of shares outstanding must be restated as if the stock split had occurred at the beginning of the year OD. Rastating the number of shares outstanding as if the stock split had occurred at the beginning of the year is not necessary When bonds are converted into shares, shareholders' equity is O A. increased by the principal value of the bonds O B. decreased by the principal value of the bonds O C. decreased by the book value of the bonds OD. increased by the carrying value of the bonds