The numerator in the dividend yield measure is calculated by Oa. dividing the total cash dividend on preferred and common stock by the number of issued and outstanding preferred and common shares at the date of record. O b. dividing the total cash dividend on common stock by the number of issued and outstanding common shares at the date of record. Oc. dividing the total cash dividend by the number of issued and outstanding shares at the date of declaration O d. None of these choices are correct. All of the following are true regarding fair value except a. fair value measurements improve comparability between companies for intangible assets such as goodwill b. fair values may not be readily obtainable for assets such as property, plant,, and equipment. Oc. fair values may make it more difficult for users to determine current operating trends and to predict future trends Od. fair values for such assets can often be readily obtained from stock market quotations or computed using current interest rates and present values