Identify the accounting concept or principle, if any, that is violated in each of the following situations. Choose among disclosure, conservatism, cost, entity, and matching.

a. A manufacturer records depreciation during years when net income is high but fails to record depreciation when net income is low. Revenues are relatively constant.

b. The inventory of a pharmacy has a current market value of \(\$ 163,000\). The store reports the inventory at its cost of \(\$ 181,000\).

c. The owner of a court reporting service used the business bank account to pay her family's household expenses, making no note that the expenses were personal.

d. A manufacturing company changed from the FIFO inventory method to the LIFO method and failed to report the accounting change in the financial statements.

e. A paper company that purchased 1,000 acres of timberland at \(\$ 800\) per acre in 1982 reports the land at its current market value of \(\$ 3,000\) per acre.