When Computing Earnings Per Share

When computing earnings per share

A) an adjustment related to preferred stock dividends is made in the numerator and denominator of the earnings per share formula.
B) an adjustment for the preferred dividends is made in the denominator of the earnings per share formula.
C) the dividends for cumulative preferred stock are deducted from net income only if the preferred dividends have been declared.
D) the dividends for cumulative preferred stock are deducted from net income whether or not preferred dividends have been declared.