Harnischfeger Case Study - Acct 414 Read the case study and identify each change accounting method or estimate made during 1984. Complete all information shown in the columns below. Add or delete rows as needed to complete the list of changes you identified. The "Source " column should reference the source document/page where you found the change. Each numbered row should be a different adjustment made by the company. Upload your completed file to Canvas by the due date shown in Canvas.

	Change in Accounting Method or Estimate	Financial Statement(s) Affected	Source (Exhibit and/or footnote)	Impact on 1984 Profits ($millions)	Was change legal?	Was change ethical?
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