11. SnowBunny Company purchased a gondola for $440,000 (no residual value) at the beginning of 2015. The gondola was being depreciated over a 10-year life using the double-declining method. At the beginning of2018, it was decided to change to straight-line. An accompanying disclosure note would include each of the following except for the

A. Effect of a change on any financial statement line items affected for all periods reported

B. Cumulative effect of the change

C. Effect of a change on per share amounts affected for all periods reported

D. Justification that the change is preferable