Why is it difficult to develop accounting principles that are appropriate for governments within the same category (e. g., cities, counties) and even more difficult to develop them for governments within different categories?

Hey guys i need with this question

Cherokee inc. is a merchandiser that provided the following information: amount number of units sold 20,000 selling price per unit $ 30 variable selling expense per unit $ 4 variable administrative expense per unit $ 2 total fixed selling expense $ 40,000 total fixed administrative expense $ 30,000 beginning merchandise inventory $ 24,000 ending merchandise inventory $ 44,000 merchandise purchases $ 180,000 required: 1. prepare a traditional income statement. 2. prepare a contribution format income statement.

Which of the following commission structures creates sales people who are highly motivated to close a sales,because their entire income depends on it?