$1)$ Listed below are five terms followed by a list of phrases that describe or characterize each of $\backslash (\backslash$Phi $\backslash )$ the terms. Match each phrase with the number for the correct term.

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TERM

PHRASE

$1.$ Convertible bonds Add after$-$tax interest to

EPS numerator.

$2.$ Diluted EPS Dual presentation of EPS

does not apply.

$3.$ Simple capital Assumption used for

structure options, rights, and

warrants.

$4.$ Treasury stock Applies to both convertible

method debt and convertible equity

securities$.$

$5.$ If$-$converted Approximation of EPS

method assuming potential common

shares became common stock.

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NUMBER