12 1.25 points eBook Print References Exercise 19-26 (Static) EPS; concepts; terminology [LO19-5, 19-6, 19-7, 19-8, 19-9, 19-10, 19-11, 19-12, 19- 13] Under List A, several terms and phrases associated with earnings per share are listed. Select the term in List B that is most appropriately associated with items under List A. List A 1. Subtract preferred dividends. 2. Time-weighted by 5/12. 3. Time-weighted shares assumed issued plus time-weighted actual shares. 4. Midyear event treated as if it occurred at the beginning of the reporting period. 5. Preferred dividends do not reduce earnings. 6. Single EPS presentation. 7. Stock split. 8. Potential common shares. 9. Exercise price exceeds market price. 10. No dilution assumed. 11. Convertible bonds. 12. Contingently issuable shares. 13. Maximum potential dilution. 14. Shown between per share amounts for net income and for income from continuing operations. List B Earnings available to common shareholders Common shares retired at the beginning of August Basic EPS

Exercise 19-26 (Stotic) EPS; concepts; terminology [LO19-5, 19-6, 19-7, 19-8, 19-9, 19-10, 19-11, 19-12, 19. 13] Under List A severd terms and phrases associated with earnings per share ore listed. Select the ferm in List B that is most oppropriately associoned wht items under List A