8) Indicate the nature of each of the situations described below using the following threc-letter code CPR:CPP:CES:CRE:PPA:CPpCPRChangeinthecompositionofagroupoffirmsreportingonaChangetotheinstallmentmethodofaccountingforreceivables.Changeinactuarialassumptionsforadefinedbenefitpensionplan.ChangeinprinciplereportedretronpectivelyChangeinprinciplereportedprospectivelyChangeinestimateChangeinreportingentitypriorperiodadjustmentrequiredChangefromFIFOinventorycostingtoLIFoinventorycosting.ChangefromLIFoinventorycostingtoFIFOinventorycosting.consolidatedbasis. Change from expensing extraordinary repairs exroneously recorded as an expense to capitalizing the expenditures. Change in the percentage used to determine warranty expense. Change from reporting postretirement benefits according to the provisions of U.S. GAAP. Change in the residual value of machinery. 8) Indicate the nature of each of the situations described below using the following threc-letter code CPR:CPP:CES:CRE:PPA:CPpCPRChangeinthecompositionofagroupoffirmsreportingonaChangetotheinstallmentmethodofaccountingforreceivables.Changeinactuarialassumptionsforadefinedbenefitpensionplan.ChangeinprinciplereportedretronpectivelyChangeinprinciplereportedprospectivelyChangeinestimateChangeinreportingentitypriorperiodadjustmentrequiredChangefromFIFOinventorycostingtoLIFoinventorycosting.ChangefromLIFoinventorycostingtoFIFOinventorycosting.consolidatedbasis. Change from expensing extraordinary repairs exroneously recorded as an expense to capitalizing the expenditures. Change in the percentage used to determine warranty expense. Change from reporting postretirement benefits according to the provisions of U.S. GAAP. Change in the residual value of machinery