please , are these answers right ?

12. A change in accounting principle requires that the cumulative effect of the change for prior periods be shown as an adjustment to: A) beginning retained earnings of the earliest period presented B) net income of the period in which the change occurred. C) comprehensive income for the earliest period presented. D) stockholders' equity of the period in which the change occurred. 13. When a company discontinues an operation and disposes of the discontinued operation (component), the transaction should be included in the income statement as a gain or loss on disposal reported as A) a prior period adjustment. B) an extraordinary item. c) an amount after continuing operations. D) a bulk sale of plant assets included in income from continuing operations ASE 14. A correction of an error in prior periods income will be reported In the income statement Net of tax Yes Yes No No Yes No No Yes 15. In 2017, Esther Corporation reported net income of $600,000. It declared and paid preferred stock dividends of $150,000 and common stock dividends of $60,000. During 2017, Esther had a weighted average of 300,000 common shares outstanding. Compute Esther's 2017 earnings per share. A) $1.30 "B)) $1.50 C) $2.00 D) $2.50 Carni the per shape - Net Income to common Share Rolder / of shares $600,000 f150,000 300,000 4500,000/300,000 = 1.50