For each of the following situations, which change $($or correction$)$ should be made

prospectively?

a$)$ When the company purchased land several years ago, the accounting clerk posted the journal

entry to "buildings" instead of "land". This was only discovered this year. Depreciation has been

recorded on the total value in the buildings account each year.

b$)$ Management has decided to change from the weighted average method of inventory valuation

to specific identification due to an improved ability to track each item of inventory. The specific

identification is considered reliable and more relevant.

c$)$ In $2024,$ all supplies were expensed as purchased. In $2025,$ it was discovered that $$25,000$ of

supplies were still on hand that had been purchased in $2024.$ When the discovery was made, the

books for $2024$ were already closed.

d$)$ Management has elected to change from the double declining balance depreciation to the

straight$-$line method, because the pattern of benefits has changed.