pls answer this. thank you

5. Purchases of items like pen, stapler and paper clips did not recorded in the accounting transactions since the amount is insignificant. A. Neutrality Concept B. Historical Cost Concept C. Accrual Concept D. Materiality Concept 6. The business decides to use Slight line Method in calculating the depreciation of its noncurrent assets every year. A. Consistency concept B. Going Concern Concept C. Materiality Concept D. Prudence Concept