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Identify the concepts/convention in the following case i. The firm sold goods for Rs. 100,000 on October 10, 2020, but did not receive the payment until March 312021. However, Rs100,000 will be shown as revenue in the profit and loss statement for the year ending March 31 2021. ii. If a firm spends Rs 5,00,000 on the advertisement, it is assumed that the benefits will come in 5 years. The firm decides to write off Rs. 100,000 every year. iii. XYZ Limited uses LIFO during inflation in order to reduce taxable income and switches to the weighted average cost method once the conditions are normalized. Which convention is violated here? iv. The company maintain provisions for future fluctuations in the market price of investments. v. The company are required to show sales as well as sales return