Indicate where the following items would ordinarily appear on the financial statements of Aleppo, Inc. for the year 2004. (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. (b) In 2004 a flood destroyed a warehouse that had a book value of $1,600,000. Floods are rare in this locality. (C) In 2004 the company wrote off $1,000,000 of Inventory that was considered obsolete, (d) An income tax refund related to the 2001 tax year was received. (e) In 2001, a supply warehouse with an expected useful life of 7 years was erroneously expensed, (1) Aleppo, Inc. changed its depreciation from double declining to straight-line on machinery in 2004. The cumulative effect of the change was $925,000 (net of tax)