USING THE TERMS LISTED BELOW, (10 TERMS LISTED) CHOOSE THE BEST ANSWERS TO FILL IN THE BLANKS. Paragraph #1: Mark, an investor, examines the financial statements of Disney. He calculates gross profit of services and does a year-to-year variance comparison of service revenues and costs of services. Paragraph #2: Mark then compares the net income taking into account the non-cash activity of Disney (adding it back) as well as the other expenses that he feels do not represent management discretion. Paragraph #1 is an example of using _ __ information to analyze the financial results of Disney. Paragraph #2 is an example of using _ __ to analyze the financial results of Disney. at the line historical cost below the line GAAP above the line pro forma earnings gross margin conservatism