The following information was taken from the books and records of Ludwick, Inc. (Please use the information given to answer (Question 13nunotinn snl The if-converted method of computing earnings per share data assumes conversion of convertible securities as of the a. middle of the earliest period reported (regardless of time of issuance). b. ending of the earliest period reported (regardless of time of issuance). c. beginning of the earliest period reported (regardless of time of issuance). d. beginning of the earliest period reported (or at time of issuance, if later)