choose the correct statement

$($a$)$ Information that is regarded to be "free from error" is "accurate in all respects."

$($b$)$ In some cases, amounts do not have a directly observable price and the amount will have to be estimated. Such an estimated amount will never be recorded since it is not "free from error."

$($c$)$ Exercising prudence means that overstated assets and incomes may be recorded since the information is still neutral.

$($d$)$ Information that is "manipulated" so that users will interpret the information favourable, will not be a faithful representation since it is not "neutral."