Attached is a schedule of five proposed changes at the end of the year. Before the Change $18, 800,000 13,200,000 1,600,000 (c) 500,000 (d) 450,000 (e) $4,050,000 ($ in 000's) Net sales Cost of goods sold Operating expenses Other revenue Other expense Net income Proposed Change (a) (b) $200,000 400,000 (100,000) 50,000 (50,000) After the Change $19,000,000 13,600,000 1,500,000 550,000 400,000 $4,050,000 Required: 1. & 2. Select whether each of the proposed changes and the total effect of all the changes are conservative, aggressive, or neutral.
Attoched is a schedule of five proposed changes at the end of the year. Required: 1. \& 2. Select whether each of the proposed changes and the total effect of all the changes are conservative, aggressive, or neutral 
