Which answer is correct (two questions)?

Which of the following items would be considered low quality of financial reporting? Maintaining research and development expenses even if the economy is in a downturn and the net earnings number will be lower as a result. Revealing the poor financial condition of a customer that may file for bankruptcy. Using an accelerated method of depreciation for vehicles. Reducing advertising expenses at a beverage company so that higher earnings are reported. All of the following items should be evaluated when assessing the quality of financial reporting on the balance sheet except: The type of debt used to finance assets-in particular, if short-term debt is used to finance current assets and long-term debt is used to finance long-term assets. Whether operating cash outflows have been erroneously recorded as capital expenditures. Disclosures related to off-balance-sheet financing. Disclosures related to operating and capital leases