Use the above video link to answer the following questions. 1. Prior-period adjustments can arise from a. a change in accounting principle. b. a change in accounting entity. c. a correction of an error made in a prior period. d. all of these choices. 2. Corporations disclose restrictions of retained earnings a. on the balance sheet as a deduction from retained earnings. b. in the notes to the financial statements. c. as a liability on the balance sheet. d. on a voluntary basis; it is not required