hi which one is the correct answer for these two questions , please help!

Question 12 2.75 F Adjusting Entries are The same as Correcting Entries O Optional under Generally Accepted Accounting Principles Rarely necessary in large companies Necessary to bring accounts up to date and match revenue and expense Question 14 2.75 Which is true about the Statement of Retained Earnings: O Retained Earnings increases by Net Income and increases by Dividends O Ending Retained Earnings must be equal to Net Income on the Income Statement Retained Earnings on the Balance Sheet will equal to Beginning Retained Earnings on the Statement of Retained Earnings O Retained Earnings increases by Net Income and decreases by Dividends