Lululemon purchased a machine on 1/1/2017. The machine is depreciated under the straight-line method. The estimated life of the machine is 7 years and no salvage value. On 1/1/2019, Lululemon estimated that the remaining useful life of the machine was 8 years (total of 10 years) and no salvage value. Which is true about how the company should account for this change?

A. Recompute the depreciation expenses for all 10 years and reallocate the depreciation expense over the 9 years.

B. Set the depreciation expense in future years as one-eighth of the book value as of beginning 2019.

C. Do not go back to recompute the depreciation expenses for all 10 years, however, adjust the cumulative effect to the beginning balance of retained earnings in 2019.

D. Continue to depreciate the machine using original depreciation expense each year but stop depreciation when the book value of the machine reaches zero.