Complete the following table by selecting the appropriate type of change and the accounting method appropriate for each event.

Event, Type of Change, Accounting Method: retrospective or prospective

Change from FIFO to LIFO.

Change in the warranty expense provision.

Multi$-$year insurance policy charged to insurance expense.

Change from percentage$-$of$-$completion to completed$-$contract to method.

Patent not amortized because it is not expected to decline in value.

Purchase of a new subsidiary with $60\%$ ownership that is three years old.

Change from reporting inventory from the aggregate method to the individual item method.

Change from writing off bad debts as they become uncollectible to the allowance method.

Change in the life and salvage value of a depreciable asset.

Failure to record the correct ending inventory balance.

Change from straight$-$line to declining balance depreciation.