Indicate the nature of each of the situations described below using the following three-letter code. Change in principle reported retrospectively CPP: Change In principle reported prospectively CES: Change In estimate CRE: Change in reporting entity PPA: Prior period adjustment required Change from determining lower of cost or market for inventories by the individual item approach to the aggregate approach. Change from LIFO inventory costing to average inventory costing. Change from FIFO inventory method to LIFO. Pension plan assets for a defined benefit pension plan achieving a rate of return in excess of the amount anticipated. Change from the pay-as-you-go method to estimating warranty expense in the period the related product is sold. Change from declining balance depreciation to straight-line. Including in the consolidated financial statements a subsidiary acquired several years earlier that was appropriately not included in previous years. Settling a lawsuit for less than the amount accrued previously as a loss contingency. Change in the estimated useful life of office equipment. Technological advance that renders worthless a patent with an unamortized cost of $45,000