Listed below are several terms and phrases associated with per share. Pair each item from List A with the item from List (by letter) that is most appropriately associated with it.

1. Subtract preferred dividends.

2. Time-weighted by 5/12.

3. Time-weighted shares assumed issued plus time-weighted actual shares.

4. Midyear event treated as if it occurred at the beginning of the reporting period.

5. Preferred dividends do not reduce earnings.

6. Single EPS presentation.

7. Stock split.

8. Potential common shares.

9. Exercise price exceeds market price.

10. No dilution assumed.

11. Convertible bonds.

12. Contingently issuable shares.

13. Maximum potential dilution.

14. Shown between per share amounts for net income and for income from continuing operations.

a. Options exercised.

b. Simple capital structure.

c. Basic EPS.

d. Convertible preferred stock.

e. Earnings available to common shareholders.

f. Antidilutive.

g. Increased marketability.

h. Extraordinary items.

i. Stock dividend.

j. Add after tax interest to the numerator.

k. Diluted EPS.

l. Noncumulative, undeclared preferred dividends.

m. Common shares retired at the beginning of August.

n. Include in diluted EPS when conditions for issuance are met.