can you please answer these 4 multiple choice questions!

Question 1 Which of the following statements is incorrect regarding the retail method of estimating inventory? O the inventory balance can be approximated at any time without a physical count. the retail method is allowed by the Canada Revenue Agency. 0 the retail method takes more time than the physical inventory count at year end. O the retail method is approved by various retail associations and the accounting profession under both ASPE and IFRS. Question 3 Which of the following would be regarded as a level 2 input? O the interest rate observable in the market for the new issue of a bond. O none of the above. O the TSX trading price to measure the fair value of a share. the estimated cash flows to measure the fair value of a manufacturing division. Question 9 Negative goodwill arises when 0 the book value of identifiable net assets acquired exceeds the purchase price. the fair value of identifiable net assets acquired exceeds the purchase price. o the fair value of identifiable net assets acquired is less than the purchase price. th O the fair value of identifiable net assets acquired exceeds the book value. Question 14 Which of the following is NOT an equity instrument? preferred shares O convertible bonds put options common shares