please answer both question would rate thank you

Which of the following statements about earnings per share (EPS) is incorrect? If the company reports discontinued operations, it should also separately report EPS related to continuing and discontinued operations If diluted EPS is smaller than basic EPS, the company has securities outstanding that can be converted to common stock Preferred stock dividends should be deducted to determine either basic or diluted EPS Basic EPS can be smaller or larger than diluted EPS Which of the following statements about accounting changes is incorrect? Change in inventory costing method can be accounted for prospectively Change in accounting principles caused by new accounting standards can be implemented prospectively Change in depreciation method is a change in accounting principle but it is accounted for prospectively Change in accounting estimate can be accounted for prospectively