Wilco Inc. makes a sale on account to Seminole Corporation and immediately delivers the goods to Seminole. Which of the following methods to account for changes in value would Wilco use for this transaction? 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 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 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 Recognize changes in value on the balance sheet and income statement when realized in a market transaction