Indicate with the appropriate letter the nature of each adjustment described below. Type of Adjustment A. Change in accounting principle reported retrospectively) B. Change in accounting principle exception reported prospectively) C. Change in estimate D. Change in estimate resulting from a change in accounting principle E. Change in reporting entity F. Correction of an error Type of Adjustment Adjustment 1. Change from expensing extraordinary reparto capitalizing the expenditures 2 Change in the residual value of machinery 3. Change from FIFO inventory conting to UFO inventory costing 4. Change in the percentage used to determine warranty expense 5. Change from LIFO inventory costing to FIFO inventory costing Change from reporting an investment by the equity method due to a reduction in the percentage of shares owned 7. Change in the composition of a group of firms reporting on a consolidated basis 8. Change from sum-of-the-years-digits depreciation to straight line depreciation 19. Change from FIFO inventory costing to average inventory costing 10 Change in actuarial assumptions for a defined benefit pension plan