Of the six typical adjusting journal entries found in chapter three and described in a previous discussion, which of the six is likely to have the largest financial impact of a companys income statement?

When we look a major corporation like Disney, General Motors or Federal Express, one of the AJEs (adjusting journal entries) will have impact likely in the hundreds of million dollars.

Which of the six is likely to have the largest financial impact of a companys income statement, and of course, please explain why?