For each of the circumstances enumerated below, give the letter item indicating the accounting objective attained or the principle applied: a. Understandability b. Verifiability c. Timeliness d. Comparability e. Completeness f. Conservatism g. Continuity of life h. Economic entity i. Historical Cost j. Income Determination k. Quantifiability I. Materiality Securities Available for Sate are valued at the tower of Cost or Market. Securities Available for Sale are valued at cost. An advance payment of insurance premiums is reported as an Asset. A system of vouchers is used to account tor cash disbursements. Small tools used by a large manufacturing firm are recorded as an expense when purchased. Periodic payments of $1,000 per month for services of J. Roy, who owns all of the stock of the company are reported as salary; additional amounts paid to Roy are reported as dividends