USING THE TERMS LISTED BELOW, (10 TERMS LISTED) CHOOSE THE BEST ANSWERS TO FILL IN THE BLANKS. Paragraph #1: Mark, an investor, examines the financial statements of Disney. He calculates gross profit of services and does a year-to-year variance comparison of service revenues and costs of services. Paragraph #2: Mark then compares the net income taking into account the non-cash activity of Disney (adding it back) as well as the other expenses that he feels do not represent management discretion. Paragraph #3: Through this calculation, Mark is able to compare the income figure that includes expenses that can be managed versus those that are somewhat "fixed" or contractual (not adding back any non-cash activity). Paragraph #1 is an example of using _ __ information to analyze the financial results of Disney. Paragraph #2 is an example of using _ __ to analyze the financial results of Disney. Paragraph #3 is an example of using _ _ to analyze the financial results of Disney. matching at the line historical cost accruals below the line GAAP EBIT above the line consistency EBITDA gross margin conservatism