Indicate where the following items would ordinarily appear on the financial statements of Boleyn, Inc. for the year 2014.

(a) The service life of certain equipment was changed from 8 to 5 years. If a 5-year life had been used previ- ously, additional depreciation of $425,000 would have been charged.

(b) In 2014, a flood destroyed a warehouse that had a book value of $1,600,000. Floods are rare in this locality.

(c) In 2014, the company wrote off $1,000,000 of inven- tory that was considered obsolete.

(d) An income tax refund related to the 2011 tax year was received.

(e) In 2011, a supply warehouse with an expected useful life of 7 years was erroneously expensed.

(f) Boleyn, Inc. changed from weighted-average to FIFO