On December 31, 2012, Beta Company Had 300,000 Shares of Common

question 125

Multiple Choice

On December 31, 2012, Beta Company had 300,000 shares of common stock issued and outstanding. Beta issued a 5% stock dividend on June 30, 2013. On September 30, 2013, 40,000 shares of common stock were reacquired as treasury stock. What is the appropriate number of shares to be used in the basic earnings per share computation for 2013?

• A)315,000.
• B)307,500.
• C)305,000.
• D)267,500.

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DSM-IV

The fourth edition of the Diagnostic and Statistical Manual of Mental Disorders, a handbook used by healthcare professionals as the authoritative guide to diagnosing mental disorders.

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