TB 20-88 The balance sheet at the beginning of the c... The balance sheet at the beginning of the current year for GHI Inc. reflected the following: Liabilities: Bonds payable, 7 percent, nonconvertible $400 Discount on bonds payable 20 Shareholders' equity: Preferred shares, $20 par, 5 percent 300 cumulative, convertible one for one Common shares, no par, 100 shares 1,040 issued Retained earnings 28 Treasury stock, common (8 shares) 80 No transactions affecting the denominator of EPS occurred during the year. Assume the preferred shares are dilutive. The number of potential common shares to be included in the denominator of fully diluted EPS is: 13. 14. 15. 10. (Ctrl)