Indicate whether each phrase is more descriptive of financial accounting or managerial accounting.(a) May be subjectiveFinancial accountingManagerial accounting(b) Often used to obtain financingFinancial accountingManagerial accounting(c) Typically prepared quarterly or annuallyFinancial accountingManagerial accounting(d) May measure time or customer satisfactionFinancial accountingManagerial accounting(e) Future orientedFinancial accountingManagerial accounting(f) Has a greater emphasis on cost-benefit analysisFinancial accountingManagerial accounting(g) Keeps records of assets and liabilitiesFinancial accountingManagerial accounting(h) Highly aggregated statementsFinancial accountingManagerial accounting(i) Must conform to external standardsFinancial accountingManagerial accounting(j) Special-purpose reportsFinancial accountingManagerial accounting(k) Decision-making toolFinancial accountingManagerial accounting(l) Income statement, balance sheet, and statement of cash flowsFinancial accountingManagerial accounting