${?}_{{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}\text{c}\text{o}\text{n}\text{c}\text{e}\text{p}\text{t}\text{t}\text{e}\text{l}\text{l}\text{s}\text{t}\text{h}\text{a}\text{t}to\text{r}\text{e}\text{c}\text{o}\text{g}\text{n}\text{i}\text{z}\text{e}\text{r}\text{e}\text{v}\text{e}\text{n}\text{u}\text{e}it\text{h}\text{a}\text{s}tobe\text{r}\text{e}\text{a}\text{l}\text{i}\text{z}\text{e}\text{d}\text{.}}$

Question $14$Answer

$a.$

Accrual concept

$b.$

Matching concept

$c.$

Realization concept

$d.$

None