Attached is a schedule of five proposed changes at the end of the year. After the Change ($ in 000's) Net sales Before the Change $18,800,000 13,200,000 (b) Proposed Change (a) $ 200,000 400,000 $19,000,000 Cost of goods sold 13,600,000 Operating expenses 1,600,000 (c) (100,000) 1,500,000 Other revenue 500,000 (d) 50,000 550,000 Other expense 450,000 (e) (50,000) 400,000 Net income $ 4,050,000 $ 4,050,000 Required: 1. & 2. Select whether each of the proposed changes and the total effect of all the changes are conservative, aggressive, or neutral. Net sales Cost of goods sold Operating expenses Other revenue Other expense Total effect