Detailed Instructions: In this task, you're given a statement and three sentences as choices. Your job is to determine the neutral choice based on your inference from the statement and your commonsense knowledge. The neutral choice is a sentence that neither agrees nor disagrees with the statement. Indicate your answer as '1', '2', or '3', corresponding to the choice number of the selected sentence. If sentence X agrees with sentence Y, one's correctness follows from the other one. If sentence X disagrees with sentence Y, they can not be correct at the same time.
Q: Statement: PROPRIETARY ACCOUNTING - Also known as financial accounting, a process that supports accrual accounting and financial reporting that attempts to show actual financial position and results of operations by accounting for assets, liabilities, net position, revenues, and expenses. Choices: 1. Proprietary accounting is also known as financial accounting. 2. Proprietary accounting is also known as group accounting. 3. Proprietary accounting is typically known as financial accounting.
A:
3