Daniel Company purchased a gondola for $440,000 (no residual value) at the beginning of 2015. The gondola was being depreciated over a 10-year life using the double-declining method. At the beginning of 2018, it was decided to change to straight-line. An accompanying disclosure note would include each of the following except:

		A) The effect of a change on any financial statement line items affected for all periods reported.
		B) Justification that the change is preferable.
		C) The cumulative effect of the change.
		D) The effect of a change on per share amounts affected for all periods reported.