2. (L.O. 1) Match the items listed on the left with the appropriate description listed on the right. Item Description 1. Changing the companies included in combined A. Change in an accounting principle financial statements 2. Change from the cash basis of accounting to the accrual basis 3. Change from LIFO to FIFO 4. Change from sum-of-the-years'-digits to straight-line depreciation 5. Change to consolidated financial statements from statements of individual companies 6. Change in the percentage applied in the determination of bad debts, resulting from new market research study 7. Change from the current value approach to the historical cost approach in accounting for plant assets 8. Change to the "full cost" method of accounting by an oil company 9. Change from FIFO to weighted-average cost 10. Change in the salvage value of machinery due to an increase in the price of scrap metal B. Change in an accounting estimate C. Change in reporting entity D. Correction of an error