Indicate with the appropriate letter the nature of each situation described below Type of Change PR Change in principle reported retrospectively PP Change in principle reported prospectively Change in estimate EP Change in estimate resulting from a change in principle Change in reporting entity Not an accounting change N Situation ype of Change 1. Change from declining balance depreciation to straight line 2. Change in the estimated useful life of office equipment 3. Technological advance that renders worthless a potent with an unnvorted cost of $45.000 4 Change from determining lower of cost or not realizable value LCNRV) for the inventories by the individual approach to the aggregate approach 5. Change from LIFO Inventory costing to the weighted average inventory costing 6. Settling a lawsult for less than the amount accrued previously as a los contingency 7 Including in the consolidated financial statements a subsidiary acquired several years or was appropriately not included in previous years 8. Change by a retail store from reporting warranty expansa on a pay as you ge basis to estimating the expense in the period of A shift of certain manufacturing overhead costs to inventory that previously were expensed as incurred to more comme cost of goods sold (Ether method is generally acceptable 10 Pension plan assets for a defined benefit pension plan achieving a rate of return in excess of the amount anticipated 9