3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 MCQ-00188 Refrigerators Inc. changed its estimate for warranty expense from $110 per refrigerator sold in the prior year to $150 per refrigerator sold. This change is properly accounted for and disclosed in the financial statements. The auditor of Refrigerators Inc. should issue an) Unmodified opinion Unmodified opinion with an emphasis-of-matter paragraph, Qualified or adverse opinion Qualified or disclaimer of opinion