Ignoring income tax, what should be the cumulative effect of change in accounting policy that should be reported in 2015 statement of comprehensive income?

12. Julie Construction Company has used the cost recovery method of accounting since it began operations in 2012. In 2015, for justifiable reasons, management decided to adopt the percentage of completion method. The following schedule, reporting income for the past 3 years, has been prepared by the company. 2012 2013 2014 Total revenue from completed 42,000,00 25,000,000 40,000,000 contracts o 29,000,00 Less: Cost of completed contracts 18,000,000 28,000,000 0 Income from operations 13,000,00 7.000,000 12,000,000 0 Casualty loss 0 0 (2,000,000) Income 7,000,000 13,000,00 10,000,000 0 Analysis of the accounting records disclosed the following income by contracts, earned in the years 2012-2014 using the percentage of completion method. 2012 2013 2014 Contract 1 7,000,000 Contract 2 5,000,000 8,000,000 Contract 3 3,000,000 7,000,000 2,000,000 Contract 4 1,000,000 6,000,000 Contract 5 (1,000,000)