Question: When calculating earnings per share, dividends declared on noncumulative preferred stock, but not paid, should be a. deducted from net income in the earnings per

When calculating earnings per share, dividends declared on noncumulative preferred stock, butnotpaid, should be

a. deducted from net income in the earnings per share numerator.

b. deferred from the earnings per share numerator until paid.

c. accrued in the earnings per share numerator when paid.

d. added to net income in the earnings per share numerator.

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