/transcript Attached is a schedule of five proposed changes at the end of the year. ($ in 000's) After the Change Net sales Cost of goods sold Operating expenses Other revenue Other expense Net income Required: Before the Change $18,800,000 13,200,000 (b) Proposed Change (a) $200,000 $19,000,000 1,600,000 (c) 500,000 (d) 50,000 450,000 (e) (50,000) $4,050,000 400,000 (100,000) 13,600,000 1,500,000 550,000 400,000 $4,050,000 1. & 2. Select whether each of the proposed changes and the total effect of all the changes are conservative, aggressive, or neutral. Net sales Cost of goods sold Operating expenses Other revenue Other expense Total effect