9 Our company had a million common shares outstanding at the beginning of the year. Stock ortions were exercisable during the year and preferred stock was convertible. Some additional common shares were issued April 1. When calculating basic earnings per share, what would be the denominator? The number of common shares outstanding at the beginning of the year The number of common shares outstanding at the end of the year The weighted average number of common shares outstanding during the fiscal year D The weighted average number of commuh shares outstanding plus the number of preferred shares outstanding during the year B C 10 0000> "Fair value adjustment" goes on which financial statement? income statement balance sheet retained earnings statement D tax return 11 A Forms of payment to employees the value of which is dependent on the value of the company's stock are called salary promotion C share-based compensation holding gains and losses B D