Part 1: Review eHealth's Form 10-K for the fiscal year ended December 31, 2019 (the '2019 fiscal year). Use this information to complete all the following requirements: 1. Assume that instead of using its current policy for the recognition of commission revenues, eHealth instead recognized commission revenues when it received the associated cash from customers. Estimate how much "Income (loss) from operations" eHealth would have reported in 2019. 2. Which of the above two accounting policies do you think provides the fairest representation of eHealth's financial performance? Explain your answer.