For each of the items listed below, indicate how it should be treated in the financial statements.

- A. B. C. D. E.	The bad debt rate was increased from 1% to 2%, thus increasing bad debt expense.
- A. B. C. D. E.	An uninsured casualty loss was incurred by the company. This was the first loss of this type in the company's 100-year history.
- A. B. C. D. E.	Recognition of income earned last year which was inadvertently omitted from last year's income statement.
- A. B. C. D. E.	The company sold one of its two warehouses at a loss.
- A. B. C. D. E.	A loss incurred from expropriation (the company owned resources in South America which were taken over by a dictator unsympathetic to American business).
- A. B. C. D. E.	The company neglected to record its depreciation in the previous year.
- A. B. C. D. E.	Loss recorded as a result of the reduction in market value of a component of the business planned for future disposal.
- A. B. C. D. E.	Unrealized gain on foreign currency translations
- A. B. C. D. E.	Losses incurred related to an employee strike over the "living wage", which has never occurred in the past with this company's employees or within its industry.

A.	Other Comprehensive Income
B.	Prior period adjustment
C.	Unusual or "other" item on the income statement
D.	Discontinued operations
E.	Ordinary item on the income statement