9. In deflationary price environments, which inventory costing method creates the lowes taxable income? 10. In 2019 my inventory was overstated. Were my 2019 COGS overstated or understated? 11. Name two things that explain changes in A/R balances: 12. What accounting principle makes it necessary to depreciate fixed assets? 13. Is it possible for Shareholders' Equity to be negative? Explain in