Consider the following scenarios: Case A: The company capitalized costs to inventory that should not have been. As a result, the selling cost of inventory is now lower than the recorded cost. Case B: The selling cost of inventory has declined. The selling price is now lower than the amount capitalized in the inventory account Case C: The company used the FIFO method to account for inventory, but, after review of their competifors, determined that average cost is the standard and a change is made. Case D: The company has made a mandatory change to how it accounts for certain assets, due to amendments to the accounting standard. Case E: The company has begun using data analytics to understand sales patterns and customer returns, As a result of the analysis. the compony believes it has recognized too high of a provision for returns over the past 2 years, and the liability is now overstated. Required: Required: Identify whether this is a change in accounting policy, estimate or an error Determine whether retrospective or prospective treatment is required