Which list Includes only items used in computing earnings per share (EPS)?

A. Cash, total expenses, and number of shares outstanding

B. Total revenues, accounts receivable, and number of shares outstanding

C. Total revenues, cash and number of shares outstanding

D. Total revenues, total expenses, and number of shares outstanding

The following are some accounts from a company's financial statements:

retained earnings

sales

inventory dividends

cost of goods sold

cash

accounts payable

Using the accounts listed, which set is a list of items that are used in computing this company's net Income?

A. Sales and cost of goods sold

B. Cash, accounts payable, and dividends

C. Retained earnings. dividends, and inventory

D. Cash and accounts