Which of the following is not a method used by GAAP to account for value changes on the income statement/balance sheet over time? O Recognize changes in value on the income statement when they occur over time, but delay recognition of changes in value on the balance sheet until realized in a market transaction O All of these answers are acceptable under GAAP O Recognize changes in value on the balance sheet and income statement when realized in a market transaction O Recognize changes in value on the balance sheet and income statement when they occur over time even if they are not realized in a market transaction O Recognize changes in value on the balance sheet when they occur over time, but delay recognition of changes in value on the income statement until realized in a market transaction