When considering the calculation of EPS, of the below capital structures, which would indicate a "simple" capital structure? O a. common shares and convertible bonds O b. earnings derived from one primary line of business common shares and non-convertible preferred shares OC. O d. common shares and convertible preferred shares As of Jan 1, 2021, Ranko Ltd had 900,000 common shares outstanding (no preferred shares). Throughout 2021, Ranko issued 120,000 shares on May 1, purchased 72,000 treasury shares on Sep 1, and issued another 84,000 shares on Nov 1. The "weighted average of common shares outstanding for 2021, therefore, is: . 938,000 O b. 970,000 . 1,018,000 O d. 994,000 As of Jan 2, 2021, Finland Co. issued at par $600,000, 9% convertible bonds. For every $1,000 of bond, the holders can convert them into 30 shares. During 2021, no bonds were converted. During 2021, there were 100,000 common shares outstanding (no preferred shares issued), Finland's 2021 net income was $320,000 and their tax rate was 30%. What would Finland's DILUTED EPS be for 2021? O a $3.03. O b. $2.71. Oc. $3.20 Od $3.58. Equipment was purchased at the start of the year. Depreciation recognized throughout the useful life of the equipment could result in O a. Taxable Temporary Differences - Yes / Deductible Temporary Differences - Yes O b. Taxable Temporary Differences - No/ Deductible Temporary Differences - No C Taxable Temporary Differences - No / Deductible Temporary Differences - Yes O d. Taxable Temporary Differences - Yes / Deductible Temporary Differences - No