单选题
编号：2691933
1. On 1 January 2009, a company had 1.6 million shares of common stock outstanding. Which of the following statements about the calculation of that company's 2009 earnings per share is most accurate? Assuming no other transactions involving common shares during 2009, the number of shares used to calculate 2009 earnings per share will be equal to:
- A.2.4 million if the company issues a 100 percent stock dividend on 1 July 2009.
- B.3.2 million if the company issues 1.6 million shares for cash at any time before issuance of the 2009 financial statements.
- C.3.2 million if the company has a 2-for-1 stock split at any time before issuance of the 2009 financial statements.