icate the nature of each of the situations described below using the following three-letter code from the table above Change from FIFO inventory costing to LIFO inventory costing Change from LIFO inventory costing to FIFO inventory costing. Change in the composition of a group of firms reporting on a consolidated basis Change to the installment method of accounting for receivables . Change in actuarial assumptions for a defined benefit pension plan. Change from sum -of-the-yearsdigits depreciation to straight-line Change from expensing extraordinary repairs erroneously recorded as an expense to capitalizing the expenditure Change in the percentage used to determine warranty expense. Change from weighted average to FIFO. hange in the residual value of machinery