Identifying effects of generally accepted accounting principles on reported income. Indicate the accounting principle that provides the smallest amount of cumulative earnings in each of the following cases:

a. The valuation of inventories at acquisition cost or lower of cost or market

b. FIFO, LIFO, or weighted-average cost flow assumption for inventories during periods of rising acquisition costs

c. FIFO, LIFO, or weighted-average cost flow assumption for inventories during periods of declining acquisition costs

d. Market value method or equity method of accounting for long-term investments in securities when the investee declares dividends less than its earnings

e. Market value method or equity method of accounting for long-term investments in the securities of unconsolidated subsidiaries when the investee realizes net losses and does not pay dividends

f. Sum-of-the-years'-digits or straight-line depreciation method during the first onethird of an asset's life g. Sum-of-the-years'-digits or straight-line depreciation method during the last onethird of an asset's life h. The operating lease method or the capital lease method for the lessee during the first several years of the life of a lease i. The operating lease method or the capital lease method for the lessor during the last several years of the life of a lease