14.An example of the correction of an error in previously issued financial statements is a change a.From the completed contract to the percentage-ofcompletion method of accounting for long-term construction-type contracts. b.In the depletion rate, based on new engineering studies of recoverable mineralresources. c.From the sum-ofyears-digits to the straight-line method of depreciation for all plantassets. d.From the installment basis of recording sales to the accrual basis, when collection of thesales price has been and continues to be reasonably assured Answer d