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Managerial accounting differs from financial accounting in several areas. Specify whether the following characteristics relates to managerial accounting or financial accounting. a. Reports are usually prepared quarterly and annually. b. Information is verified by external auditors. c. Focus is on the past. d. Main characteristic of information is that it must be relevant. e. Reports tend to be prepared for the parts of the organization rather than the whole organiz f. Primary users are internal (i.e., company managers). g. It is governed by Generally Accepted Accounting Principles (GAAP) or International Fin- Reporting Standards (IFRS). h. The primary characteristics of information are that it must be reliable and objective. i. Reports are prepared as needed. j. It is not governed by legal requirements. k. Primary users are external (i.e., creditors, investors). 1. Focus is on the future. m. Reporting is based mainly on the company as a whole