AICPA.911125FAR-TH-FA In single period statements, which of the following should be reflected as an adjustment to the opening balance of retained earnings? Effect of a failure to provide for uncollectible accounts in the previous period. Effect of a decrease in the estimated useful life of depreciable equipment. Adoption of a new accounting method for transactions that in the past had an immaterial effect on the financial statements. Cumulative effect of a change from an accelerated method to straight-line depreciatic