TFC Financial uses straight-line depreciation for its equipment with an estimated useful life of 10 years and zero residual value. The CEO points out that the equipment will last fewer than 10 years, perhaps only 5 years. If equipment is depreciated over 5 years rather than 10 years, what is the impact on earnings per share and net income? a. Both earnings per share and net income will decrease. b. Both earnings per share and net income will increase. c. Earnings per share will decrease; net income will increase. d. Earnings per share will increase; net income will decrease