[单选题]

The Hall Corporation had 100,000 shares of common stock outstanding at the beginning of the year. Hall issued 30,000 shares of common stock on May On July 1, the company issued a 10% stock dividend. On September 1, Hall issued 1, 000, 10% bonds, each convertible into 21 shares of common stock. What is the weighted average number of shares to be used in computing basic and diluted EPS, assuming the convertible bonds are dilutive?
Average shares, Average shares,
 basic      dilutive

A.132,000    139,000

B.132,000    146,000

C.139,000    146,000

参考答案与解析:

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