In the Type boxes, we have options p, E, AE

In the Approach boxes, we have options RFR,RPR,PNR

Analyze each case and choose a letter code under each category (type and approach) to indicate the preferable accounting for each case. i. Changed residual value of an intangible capital asset to zero based on new economic circumstances. j. Discovered a transposition error in the previous year's opening inventory: $17,200; should have been $71,200