Which of the following will result in an increase in earnings per share?

A) Accruing expenses at year-end.
B) Selling additional shares of common stock during the year.
C) Accruing revenue at year-end.
D) Receiving cash from a tenant that is recorded as unearned revenue.

Earnings Per Share

Earnings per share (EPS) is a financial measure that divides a company's net profit by the number of its outstanding shares of common stock, indicating the company's profitability on a per-share basis.

Accruing Revenue

The process of recognizing revenue that has been earned but not yet received in cash or recorded by the company.

Selling Shares

The act of offering ownership interests in a corporation to investors in exchange for capital.