please solve these for me

Dividends in arrears: Select one: A. are never reported in the notes to the financial statements B. are forever lost by the preferred shareholders C. are a ilability on the balance sheet D. are missed dividends on cumulative preferred shares and should be disclosed in the notes to the financial statements The following information is available for the Barber Corporation as of December 31, 2020: 2020. The liquidation value of the prend in 2019 or per share. Prior value of the preferred shares is $10 Compute book to 2019 , there were no dividends in arrea common shares. Select one: A. $120 for preferred, $182.50 for common B. $120 for preferred, $120 for common C. $100 for preferred, $187.50 for common D. $110 for preferred, $185 for common Accounting for the incorporation of an unincorporated business that currently exists as either a sole proprietorship or partnership involves: Select one: A. closing the owner equity accounts of the prior entity and setting up the shareholder equity accounts of the corporation B. closing the withdrawals accounts to the dividends payable accounts C. closing the owner equity accounts of the prior entity to the retained earnings account of the corporation D. leaving the owner equity accounts as is and setting up the shareholders' equity accounts for the corporation