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Exercises In the space provided, write the word or phrase that is defined or indicated. Discontinued operations. 5 b. Comprehensive income. 2 c. Prior period adjustment. 3 d. Changes in accounting principle. c. Earnings per share. 1 1. Net income minus preference dividends divided by the weighted average of ordinary shares outstanding. 1. Earnings per share 2. All changes in equity during a period except those resulting from investments by owners and distributions to owners. 2. Comprehensive income 3. A correction of an error is reported as 3. Prior period adjustment. a 4. A change from one generally accepted principle to another 4. Change in accounting principle 5. The income statement category for a disposal of a component of a business. 5. Discontinued operations