Listed Below Are Five Terms Followed by a List of Phrases

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term.
-Stock dividends and splits

A) Factored into EPS if the stock is cumulative.
B) Handled retroactively in computing current and prior years' EPS.
C) Omitted from the EPS numerator under the "if converted" method.
D) Expresses the market value of a stock as a multiple of EPS.
E) Included in diluted EPS when performance criterion is met.