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Which of the followings is always true? a. Long-term assets need to be tangible. b. The longer useful lives lead to more depreciation expense in the early years of the asset. c. Accounts receivables cannot be non-current a asset. d. Accounts payables are trade payables to those who provide goods and services to the company. e. None Which of the followings is true? a. Net income shows performance of the company. b. The trend in Cost of Goods Sold can never follow the trend in Sales Revenue over the years. c. A balance sheet shows the company's operating performance. d. One should see the income statement to evaluate the company's financial position. e. None