Identify the accounting assumption or principle that is most violated in each of the cases 1 through 4

1) Ocean Inc. adjusted amounts in its financial statements for the effect of inflation over the past five years.

2) Pumpkin Corp. recorded a sale at the time of the customer order, even though the item was shipped several days later.

3) Hula Inc. adopted the new revenue recognition accounting standard in the current year but failed to disclose the impact on financial statements, which is material.

4) The expense for a one-year maintenance contract for Pina Inc. was recorded in January of the year of the contract.