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