23. Analyze each case and choose a letter code to indicate the "type" of change or error. (10 marks) Analyze each case and choose a letter code to indicate the "approach" for the preferable accounting treatment for each case. (10 marks) Use the following letter codes for "type" and "approach"; Type P Policy E = Estimate AE = Accounting error Approach RwR = Retrospective with restatement RNR = Retrospective with no restatement P = Prospective