Balance sheet at 31,Dec,2019 has accumulated depreciation balance balance of $130,000 when CPI was 105. the CPI for the average of 2019 is 110 and at the end of year is 115. if the current purchasing power accounting is used. the value should be stated for the accumulated depreciation as:

a. 136,190

b. 130,000

c. 135,909

d. 142,381

which of the followings is not a measurement principle included in the conceptual framework

a. reliable measurement

b. Historical cost

c. replacement cost

d. Economic value