ACCOUNTING 20 KEY: 1. Going Concern 7. Objectivity 2. Matching 8. Economic Entity 3. Revenue Recognition 9. Conservatism 4. Consistency 10. Full Disclosure 5. Materiality 11. Measurement 6. Monetary Unit Required: Using the key above, indicate the theoretical basis for the following accounting practices. _____ a. Why shipping instructions are used to determine whether the seller or the buyer owns merchandise inventory at the end of an accounting period _____ b. Why merchandise inventory is reported at lower-of-cost-or-market _____ c. Why