Which items decrease total stockholders' equity? Select one: O a. Both Common Stock Sold Below Par and Stock Dividend Declared b. Common Stock Sold Below Par, but not Stock Dividend Declared Oc. Stock Dividend Declared, but not Common Stock Sold Below Par od. Neither Common Stock Sold Below Par nor Stock Dividend Declared Keene Co. has 2,000,000 shares of common stock outstanding on December 31, 2026. An additional 100,000 shares are issued on April 1, 2027, and 240,000 more on September 1. On October 1, 2027, Keene issued $2,000,000 of 9% convertible bonds. Each $1,000 bond is convertible into 40 shares of common stock. No bonds have been converted. Assume the bonds are dilutive. The number of shares to be used in computing basic earnings per share and diluted earnings per share on December 31, 2027 is Select one O a 2,147,000 and 2,167,000. O b. 2.155,000 and 2,235,000. OC 2155.000 and 2,175,000. O d. 2.540,000 and 2.620,000. O e 2,147,000 and 2,227,000