The foundational principles and assumptions of accounting are as follows: For each situation that follows, identify by its number the foundational principle above that is described. a. Allocates expenses to revenues in the proper period. b. Indicates that market value changes after the purchase are not recorded in the accounts unless impairmer exists. (Do not use the revenue recognition principle.) c. Ensures that all relevant financial information is reported. d. Is why plant assets are not reported at their liquidation value. (Do not use the historical cost principle.) e. Related to the economic entity principle, defines the entities that should be consolidated in the financial statements. f. Indicates that personal and business record-keeping should be separately maintained. g. Separates financial information into time periods for reporting purposes. h. Permits the use of market valuation in certain specific situations