-. Indicate where the following items would ordinarily appear on the nancial statements of Boleyn, Inc. for the year 201?. (a) The service life of certain equipment was changed from 8 to 5 years. If a 5-year life had been used previously, additional depreciation of $425,000 would have been charged. [1]) In 2017, a ood destroyed a warehouse that had a book value of $1,60 0,000. Floods are rare in this locality. [c] In 2013', the company wrote off $1,000,000 of inventory that was considered obsolete. (d) In 2014, a supply warehouse with an expected useful lite of 'f years was erroneously expensed. (e) Boleyn, Inc. changed from weighted-average to FIFO inventory pricing