Select the assumption, principle, or constraint that most appropriately justifies these procedures and practices. A question may have more than one answer. a. Economic entity assumption c. Going concern assumption e. Monetary unit assumption g. Periodicity assumption i. Accrual-basis assumption k. Historical cost principle b. Fair value principle d. Expense recognition principle f. Full disclosure principle h. Revenue recognition principle j. Cost constraint (1) Fair value changes are not recognized in the accounting records. (2) Accounts receivable are recorded for sales on account rather than waiting until cash is received. (3) Intangible assets are capitalized and amortized over periods benefited. (4) A company charges its sales commission costs to expense. (5) All important aspects of bond indentures are presented in financial statements. (6) Rationale for accrual accounting. (7) The use of consolidated statements is justified. (8) An allowance for doubtful accounts is established. (9) All payments out of petty cash are charged to Miscellaneous Expense. (10) Goodwill is recorded only at time of purchase.