Company M wants more insight into its financial statements than provided by GAAP measures. For this purpose, it has included some variations of its reporting measures. For each of the following items, choose whether it is considered a GAAP or non-GAAP measure. A B 1 Item GAAP or Non-GAAP 2 Current ratio calculated using current liabilities as required by GAAP 3 Reported items that a state requires 4 Used so that management can fully and fairly report the entity's performance and position 5 Operating cash flow 6 Earnings before interest and taxes 7 Core earnings 8 Operating income 9 Standardized set of principals that public companies in the U.S. must follow 10 Earnings per share calculated by excluding asset gains (losses) 11 When both types of measures are used, this type should be presented first 12 Free cash flow 13 Some businesses believe that these can fail to accurately portray the operations of a business