Listed below are several terms and phrases associated with earnings per share. Pair each item from List A with the item from List B (b letter) that is most appropriately associated with it. a e List A List B 1. Subtract preferred dividends. a. Options exercised. 2. Time weighted by 5/12 b. Simple capital structure. 3. Time-weighted shares assumed issued plus time-weighted actual shares c Basic EPS. 14. Midyear event treated as if it occurred at the beginning of the reporting period. d. Convertible preferred stock 5. Preferred dividends do not reduce earnings. e. Earnings available to common shareholders 16. Single EPS presentation 1 Antidilutive. 7 Stock split 9. Increased marketability 8 Potential common shares h Discontinued operations. 9. Exercise price exceeds market price Stock dividend 10. No dilution assumed Add after-tax interest to numerator 11 Convertible bonds k Diluted EPS 12 Contingently issuable shares Noncumulative, undeclared preferred dividends 13. Masamum potential dilution Common shares retired at the beginning of August Shown between per share amounts for net income and for income from continuing operations Include in diluted EPS when conditions for issuance are met m h