1. Prior years financial statements are restated under the (Points : 8)current approach.prospective approach.retrospective approach.2. is the set of physical devices associated with a computer.A) SoftwareB) InputC) HardwareD) Data3. All of the variables in an array have the same name and data type but are differentiated with special numbers called subscripts.A) TrueB) False4. A structure that includes separate actions when an expression is true and when it is false is called a(n) ____ structure.A) dual-alternative selectionB) diverging selectionC) single-alternative selectionD) null-alternative selection