15. Decreases in equity from peripheral or incidental transactions of an entity are: Unsure O a.liabilities O b. losses O c. withdrawals by owners O d. expenses 16. Which of the following is a required disclosure in the income statement when reporting the disposal of a segment of the business? O a. The gain or loss on disposal should be reported as an unusual item. O b. Results of operations of a discontinued segment should be disclosed in other comprehensive income. O c. Earnings per share from both continuing operations and for the discontinued segment should be disclosed either on the face of the statement or in the notes. O d. The gain or loss on disposal should not be segregated, but should be reported together with the results of continuing operations.