Which of the following statements is incorrect? Select one: The statement of retained earnings is not required under ASPE. The statement of changes in equity is a required statement under IFRS. Net income increases retained earnings. O The statement of changes in equity discloses changes in total shareholders' equity for the period. Corporations issue stock dividends Select one: to satisfy shareholders' dividend expectations without spending cash. to increase the marketability of its shares by increasing the number of shares and thereby decreasing the market price per share. to emphasize that a portion of shareholders equity has been permanently reinvested in the business and therefore is unavailable for cash dividends. all of the above