For each of the following items, select the letter of the best answer and write it in the space provided:
a.Discontinued operations
b.Extraordinary items
c.Basic earnings per share
d.Income tax expense
e.Effect of accounting changes
17.Gains and losses that are both unusual and infrequent
18.Pretax accounting income times corporate tax rate
19.Expenses associated with closing an obsolete factory
20.Reported when a firm switches from one acceptable accounting method to another
21.Net income available to stockholders divided by average common stock outstanding
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