For each change or error, indicate in the blank how it would be accounted for using the following code: Change in Principle - use Retrospective Application Change in Estimate - use Current and Prospective Method Error - use Restatement Method 1. Change in Plant asset's salvage value 2. Change due to an overstatement of Last year's inventory 3. Change from sum-of-the-years' digit To straight-line method of depreciation 4. Change from LIFO to FIFO Inventory method 5. Change in the rate used to compute Warranty costs. 6. Change from a non-GAAP accounting method To a GAAP acceptable accounting method 7. Change in a patent's amortization period 8. Change from FIFO to average-Cost Inventory Method