ement's analysis of the results of operations and its opinion about fure perfore and the

management discussion and analysis section.

report on adequacy of internal control.

notes to the financial statements.

report on fairness of financial statements.

A change from straight$-$line depreciation to double$-$declining$-$balance depreciation would be reported as

a$.$ a separate line on the income statement.

b$.$ a restatement of the prior period statements only.

c$.$ a line item adjustment immediately following income from operations.

d$.$ a prospective change in estimate.