When Calculating Earnings Per Share, Dividends Declared on Noncumulative Preferred

question 1

Multiple Choice

When calculating earnings per share, dividends declared on noncumulative preferred stock, but not paid, should be

• A)added to net income in the earnings per share numerator
• B)excluded from the earnings per share numerator
• C)deducted from net income in the earnings per share numerator
• D)deferred from the earnings per share numerator until paid

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