Attached is a schedule of five proposed changes at the end of the year.

Required:
1. Indicate whether each of the proposed changes is conservative, aggressive, or neutral.
2. Indicate whether the total effect of all the changes is conservative, aggressive, orneutral.

Before the Proposed After the Change Change Change Net sales Cost of goods sold 12,000,000 (b) 300,000 Operating expenses 1,500.000 (c) (100,000) 800,000 (d) (5,000) S16,000,000 (200,000 S15,800,000 12,300,000 1,400,000 795,000 400.000 ( (80,000) 320000 Other revenue Other expense Net income