Attached is a schedule of five proposed changes at the end of the year. ($ in millions) Net sales Cost of goods sold Operating expenses Other revenue Other expense Net income After the Change $ 19,000 13,600 Before the Change $ 18,800 Proposed Change (a) $ 200 13,200 (b) 400 1,600 (c) (100) 500 (d) 50 450 (e) (50) 400 $ 4,050 $ 4,050 1,500 550 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