A change in the estimates of the expected pattern of consumption of an asset's benefits, useful life and residual value will require adjustments to depreciation expense related to that asset. Which of the following is the correct treatment of an estimate change? O The company should go back and "correct" its records. O The company should make a "catch-up" adjustment for any accumulated difference. The company should account for a change in estimate prospectively. O The company should not make any change to its records; the original estimate must be used