Which of the following transactions decreases earnings per share?

A) Collection of an account receivable.
B) Selling treasury stock for an amount less than its cost.
C) A decrease in the market value per share.
D) Paying cash in advance for rent.

Earnings Per Share

A financial metric that represents the portion of a company's profit allocated to each outstanding share of common stock, serving as an indicator of the company's profitability.

Treasury Stock

Shares that the issuing company initially distributed and then bought back, decreasing the total number of shares available for trade in the market.