Identify the correct approach for the type of accounting change indicated: Select one: a. Change in Accounting Principle: Currently b. Prior Period Adjustment: Retrospectively c. Change in Reporting Entity: Prospectively d. Change in Depreciation Method: Retrospectively Failure to record which item is a counter-balancing (self-correcting) error? Select one: a. Common Stock Issuance b. Unearned Revenue c. Depreciation d. Purchase of Treasury Stock