Choose the correct statement about retrospective accounting principle changes. a. a change in a patent amortization method is treated retrospectively b. ndirect effects of accounting principle changes are included in the JE to record the retroactive effect on retained earnings on Jan. 1 of the year of change c. the adjustment to the retained earnings balance on Jan. 1 of the year of change is the after tax change in retained earnings from applying the new method to all prior years affected by the change d. the JE to adjust retained earnings on Jan. 1 of the year of change debits or credits an expense or revenue from prior years e. the adjustment to the retained earnings balance on Jan. 1 of the year of change is reported in net income of the year of change