Kraft Heinz said that the regulator looked at "agreements, side agreements, and changes or modifications to its agreements with its vendors." With external accounting and legal advisers, Kraft carried out an investigation that led to it recording a $25 million increase in costs in the fourth quarter. The company said it should have recorded the $25 million in earlier periods when the products were sold. This action by Kraft Heinz of recording costs in the 4th quarter that should have been attributable to previous periods (and possibly the previous fiscal year) contradicts the conservative principle OO consistency principle historical cost principle 0 matching principle Fill in the blanks USING THE TERMS LISTED BELOW, (10 TERMS LISTED) CHOOSE THE BEST ANSWERS TO FILL IN THE BLANKS. Paragraph #1: Mark, an investor, examines the financial statements of Disney. He calculates gross profit of services and does a year-to-year variance comparison of service revenues and costs of services. Paragraph #2: Mark then compares the net income taking into account the non-cash activity of Disney (adding it back) as well as the other expenses that he feels do not represent management discretion. Paragraph #3: Through this calculation, Mark is able to compare the income figure that includes expenses that can be managed versus those that are somewhat "fixed" or contractual (not adding back any non-cash activity). Paragraph #1 is an example of using - information to analyze the financial results of Disney. Paragraph #2 is an example of using - to analyze the financial results of Disney. Paragraph #3 is an example of using - to analyze the financial results of Disney. matching accruals EBIT EBITDA at the line below the line above the line gross margin historical cost GAAP consistency conservatism