The 2014 Net Income of Beguile Inc

question 76

Multiple Choice

The 2014 net income of Beguile Inc.was $200,000 and 100,000 shares of its common stock were outstanding during the entire year.In addition,there were outstanding options to purchase 10,000 shares of common stock at $10 per share.These options were granted in 2011 and none had been exercised by December 31,2014.Market prices of Beguile's common stock during 2014 were The amount that should be shown as Beguile's diluted earnings per share for 2014 (rounded to the nearest cent) is

• A) $2.00.
• B) $1.95.
• C) $1.89.
• D) $1.86.

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