With Respect to the Computation of Earnings Per Share, Which

With respect to the computation of earnings per share, which of the following would be most indicative of a simple capital structure?

A) Ownership interests consisting only of common shares
B) Common shares, preferred shares, and convertible securities outstanding in lots of even thousands
C) Earnings derived from one primary product segment of business
D) Equity represented only by common and convertible preferred shares

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