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5. The occurrence which most likely would have no effect on 2022 net income (assuming that all amounts involved are material) is the a sale in 2022 of an office building contributed by a shareholder in 2016. b. collection in 2022 of a receivable from a customer whose account was written off in 2021 by a charge to the allowance account. c. settlement based on litigation in 2022 of previously unrecognized damages from a serious accident which occurred in 2021. d. worthlessness determined in 2022 of shares purchased on a speculative basis in 2022. 6. Clair, Inc. reports net income of 700,000. It declares and pays dividends of $100,000 for the year, one-half of which relate to the preferred shares. The weighted average number of ordinary shares outstanding during the year is 200,000 shares, and the weighted average number of preferred shares outstanding during the year is 10,000 shares. Rounded to the nearest cent, carnings per share for Clair, Inc. is a. 3.18. b. $3.25. c. $3.00. d. 82.95 7. Earnings per share is computed as net income a divided by the weighted average of ordinary shares outstanding. b. minus preferred dividends divided by the weighted average of ordinary shares outstanding c. divided by the ending ordinary shares outstanding. d. minus preferred dividends divided by the ending ordinary shares outstanding, 8. Prior period adjustments are reported as an a, unusual item in the income statement. b. addition to (or deduction from) net income in the income statement. c. addition to (or a deduction from the beginning balance of retained earnings d. addition to (or deduction from) the ending balance of retained earnings