Select whether each of the proposed changes and the total effect of all the changes are conservative, aggressive, or neutral.

Select whether each of the proposed changes and the total effect of all the changes are conservative, aggressive, or neutral.

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Attached is a schedule of five proposed changes at the end of the year Before the Change Proposed Change After the Change Net sales Cost of goods sold Operating expenses Other revenue Other expense S 16,000,000 (a) $(200,000) 300,000 (100,000) (5,000) (80,000) 12,000,000 b) 1,500,000 (c) 800,000 (d) 400,000 (e) 15,800,000 12,300,000 1,400,000 795,000 320,000 Net income S 2,900,000 2,575,000 Required 1. &2. Select whether each of the proposed changes and the total effect of all the changes are conservative, aggressive, or neutral. Net sales Cost of goods sold Operating expenses Other revenue Other expense Total effect