-What Are the Abnormal Earnings for Firm C?
A)($2,400)
B)($4,800)

$\begin{array}{lrrr}&\text { Firm A }&\text { Firm B }&\text { Firm C }\\\text { Actual earnings } & \$ 6,000 & \$ 14,000 & \$ 18,000 \\r & 10 \% & 8 \% & 12 \% \\B V_{t-1} & \$ 100,000 & \$ 150,000 & \$ 190,000\end{array}$
-What are the abnormal earnings for Firm C?

A) ($2,400)
B) ($4,800)
C) $4,800
D) $9,600