Earnings Per Share Figures Are Shown in the Income Statement

Earnings per share figures are shown in the income statement:

A) For income before non-recurring items and for income from continuing operations,as well as for net income.
B) For common stock as well as for preferred stock.
C) For all publicly owned,as well as for all privately held,corporations.
D) As an optional disclosure for all corporations,and may be omitted completely or disclosed in a footnote at the option of the issuing corporation.