Journal Entries needed:

1. Record journal entry as a direct result of the change.

2. Record adjusting entry for change in warranty.

3. Record journal entry as a direct result of the change

4. Record adjusting entry for depreciation.

5. Record journal entry as a direct result of the change.

6. Record the adjusting entry for change in inventory cost method.

7. Record journal entry as a direct result of the change.

8. Record adjusting entry for depreciation.

9. Record journal entry as a direct result of the change.

10. Record journal entry as a direct result of the change.

11. Record the adjusting entry for change in depreciation method from sum-of-the-years-digits method to straight-line method.