In the blank to the left of each statement, fill in the letter from the following list which best describes the treatment of the item on the financial statements of Sora Inc. for the current year ending December 31, 2017:

A) Change in estimate

B) Correction of error

C) None of the above

D) Change in accounting policy requiring retrospective application

____ 1. In 2017, the company changed its method of recognizing income from the completed-contract method to the percentage-of-completion method.

____ 2. At the end of 2017, an audit revealed that the corporation's allowance for doubtful accounts was too large and should be reduced to 2%. When the audit was performed in 2016, the allowance seemed appropriate.

____ 3. Depreciation on a truck, acquired in 2013, was understated because the service life had been overestimated. The understatement had been made in order to show higher net income in 2014 and 2015.

____ 4. The company switched from average cost to FIFO inventory costing during the current year.

____ 5. In 2017, Sora introduced a new pension plan for its employees, which included past service costs of $50,000. It decided to recognize the $50,000 as part of its 2017 pension expense.

____ 6. During 2017, a long-term bond with a carrying value of $3,600,000 was retired at a cost of $4,100,000.

____ 7. After negotiations with Canada Revenue Agency, income taxes owing for 2016 were established at $42,900. They were originally estimated to be $28,600.

____ 8. In 2017, the company incurred interest expense of $29,000 on a 20-year bond issue.

____ 9. In calculating the depreciation in 2015 for buildings, an error was made which overstated income in that year by $75,000. The error was discovered in 2017.

____ 10. In 2017, the company changed its method of depreciating plant assets from the double declining-balance method to the straight-line method.