If management fails to provide adequate justification for a change from one generally accepted accounting principle to another, the auditors should: a. Modify the Opinion Section and Basis for Opinion Section of the report for lack of conformity with generally accepted accounting principles.
b. disclaim an opinion on the entity's financial statements because of uncertainty.
c. disclose the matter in an emphasis-of-matter paragraph but not modify the Opinion Section of the report.
d. Not modify the report because both principles are generally accepted accounting principles.

At december 31, 2016, pina corporation had the following stock outstanding. 10% cumulative preferred stock, $100 par, 107,810 shares $10,781,000 common stock, $5 par, 4,026,000 shares 20,130,000 during 2017, pina did not issue any additional common stock. the following also occurred during 2017. income from continuing operations before taxes $21,950,000 discontinued operations (loss before taxes) $3,505,000 preferred dividends declared $1,078,100 common dividends declared $2,300,000 effective tax rate 35 % compute earnings per share data as it should appear in the 2017 income statement of pina corporation