On November 1,2023 , Ohio Co. issued 12,000, $1,000 par value, 6% convertible bonds. Each bond is convertible into 15 common shares. No bonds were converted in 2023. What is the number of potential common shares for Ohio's year ending DECEMBER 31 . 2023? a. 180,000 b. 133 c. 800 d. 30,000 Which of the following statements is correct? a. Contingently issuable shares are never included in diluted earnings per share calculations. b. Options that are out of the money are ignored in earnings per share calculations. c. The treasury stock method is used for options. d. Options that are in the money are ignored in earnings per share calculations