For each of the following items, indicate the type of accounting change whether it Change in accounting policy or Change in accounting estimate and indicate the type of adjusted that will be made in the current year whether it prospectively or retrospectively (10 marks) Type of accounting Type of change adjusted a b Change from straight-line method of depreciation to sum-of-the-years'- digits Change in expected recovery of an account receivable. Change from expensing to capitalizing certain costs Change from average cost to FIFO method for inventory valuation purposes d