Indicate whether each item that follows is associated with (1) the realized value approach or (2) the net realizable value approach. a. Is less conservative b. Has the advantage of better timing c. Uses an actual value for by-product sales d. Is easier to apply e. Presents proceeds from sale of the by-product as other revenue or other income f. Ignores value of by-product/scrap until it is sold g. Is used to reduce the cost of main products in the period the by-product is produced h. Should be used when the by-product's net realizable value is large i. Credits either cost of goods sold of main products or the joint cost when the byproduct inventory is recorded j. Is appropriate if the by-product's net realizable value is small k. Has a greater likelihood for earnings management l. Is the most clerically efficient m.Uses an expected value for by-product sales