1a. Identify the approach for the type of accounting change indicated:

Select one:

a.Change in Accounting Principle: Currently

b.Change in Accounting Estimate: Retrospectively

c.Change in Reporting Entity: Retrospectively

d.Change due to Accounting Error: Prospectively

1b. Failure to record which item is a counter-balancing (self-correcting) error?

Select one:

a.Common Stock Issuance

b.Depreciation (using double-declining balance)

c.Depreciation (using straight-line)

d.Accrued Expense