Exercise 12-14B Distinguish between conservative and aggressive accounting practices (LO12-6) Dwight's Trophy Shop is considering the following accounting changes: Required: Classify each accounting change as either conservative or aggressive a. Decrease the allowance for uncollectible accounts. b. Write off a larger estimate of obsolete inventory. Change from the double-declining-balance to the straight-ine method of depreciation in the second year of equipment with a 10-year life d. Record a larger estimate of costs related to litigation