Required: (a) Refer to the information given in item (B), what accounting theory, principle, concept, and/or criter- ia underlying GAAP was/were violated in this situation? Briefly explain. (b) Assume that the transportation division meets the definition of a "component" for the purposes of discontinued operations. Prepare, in good form, a multiple step comprehensive income statement for JBL for 2012. Correct any deficiencies and/or errors contained in the draft statements prepared by the new bookkeeper. (c) Assume that, in addition to the information given in the original question above, you identify that JBL had made a mistake in the 2011 financial statements. Amortization expense of $20,000 was recorded twice in 2011. Prepare only the Retained Earnings portion of the Statement of Changes in Equity for 2012