Indicate where the following items would ordinarily appear on the financial statements of Boleyn, Inc. for the year 2020.

a. The service life of certain equipment was changed from 8 to 5 years. If a 5-year life had been used previously, additional depreciation of $425,000 would have been charged.

b. In 2020, a flood destroyed a warehouse that had a book value of $1,600,000. Floods are rare in this locality.

c. In 2020, the company wrote off $1,000,000 of inventory that was considered obsolete.

d. In 2017, a supply warehouse with an expected useful life of 7 years was erroneously expensed.

e. Boleyn, Inc. changed from weighted-average to FIFO inventory pricing.