13 Which of the following would appear first in a statement of retained earnings? out of Select one: a. Prior period adjustment question b. Net income. O C. Share dividends d. Cash dividends on 4 Company X issuing its annual financial reports within one month of the end of the year is an example of which enhancing quality of accounting information? ed out of Select one: a. Timeliness. question O b. Comparability. Verifiability d. Understandability