Which of the following is incorrect with regard to different types of preference shares? Cumulative preference shares are those where the preference dividend gets accumulated for being paid subsequently if the company does not have adequate profits O b. If the terms of issue of preference shares includes a right for converting them into equity shares at the end of a specified period they are called convertible preference shares. O c. Participating preference shares are entitled to participate in the surplus profits left, after payment of dividend to the preference and the equity shareholders. d. All the options are correct