Could you please help me solve this problem? There are practice problems for my exam, but I don't know how they are done, and I want to have the answer so I can practice them.

Thank you for the help.

Ch 20: Accounting Changes and Errors Exercise 20-25 (slightly modified): A. Change in accounting principle B. Change in estimate C. Change in estimate resulting from a change in principle D. Change in reporting entity E. Correction of an error