Listed Below Are Five Terms Followed by a List of Phrases

Multiple Choice

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term.
-Issuance of new shares

A) Decrease in the EPS numerator.
B) Time-weighted increase in the basic EPS denominator.
C) Does not affect and is not affected by EPS calculations.
D) Potentially dilutive debt.
E) Time-weighted decrease in the basic EPS denominator.