For each of the following ratios, indicate what adjustment must be made to net income in the

Question:

For each of the following ratios, indicate what adjustment must be made to net income in the numerator and whether the adjustment is an addition to (A) or a deduction from (D) net income.
Ratio Adjustment to Net Income in Numerator (A) or (D)
Return on assets __________
Return on common stockholders’ equity __________
Earnings per share __________
Return on sales __________