The following information pertains to Ali Corp. as of and for the year ended December 31, 2006:

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Liabilities

$ 60,000

Stockholders’ equity

$ 500,000

Shares of common stock issued and outstanding

10,000

Net income

$ 30,000

During 2006, Ali’s officers exercised stock options for 1,000 shares of stock at an option price of $8 per share. What was the effect of exercising the stock options?

  1. Debt to equity ratio decreased to 12%.
  2. Earnings per share increased by $0.33.
  3. Asset turnover increased to 5.4%.
  4. No ratios were affected.