Which of the following could cause a decrease in the Earnings per share ratio assuming no other changes?
Earnings per share (Basic) (EPS)
(i) Ordinary shares issued for cash
(ii) Issue of 8% preference shares
(iii) Purchase of an asset under a lease
(iv) An increase in a warranty provision
A (i), (iii) and (iv)
B (i), (ii) and (iv)
C (ii), (iii) and (iv)
D (i), (ii), (iii) and (iv)