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Described below are six independent and unrelated situations involving accounting changes. Each change occurs during 2024 before any adjusting entries or closing entries were prepared. Assume the tax rate for each company is 25% in all years. Any tax effects should be adjusted through the deferred tax liability account. a. Fleming Home Products introduced a new line of commerclal awnings in 2023 that carry a one-year warranty against manufacturer's defects. Based on industry experience, warranty costs were expected to approximate 2% of sales. Sales of the awnings in 2023 were $3,200,000. Accordingly, warranty expense and a warranty libbility or $64,000 were recorded in 2023 . In late 2024, the company's claims experience was evaluated, and itwas determined that claims were far fewer than expected: 1% of sales rather than 2%. Sales of the awnings in 2024 were $3,700,000, and warranty expenditures in 2024 totaled $84,175. b. On December 30, 2020, Rival Industrles acquired its office boilding at a cost of $940,000. It was depreciated on a straight-line basis assuming a useful life of 40 years and no salvage value. However. plans were finalized in 2024 to relocate the company headquarters at the end of 2028 . The vacated office buliding will have a salvage value at that time of $670.000. c. Hobbs.Barto Merchandising, Incorporated, changed inventory cost methods to LIFO from FIF O at the enid of 2024 for both financial statement and income tax purposes. Under FIFO, the irventory at January 1, 2024, is $660,000. d. At the beginning of 2021 , the Hoffman Group purchosed office equipment at a cost of $297,000. It 4 , useful life was estimated to be 10 years with no salvage value. The equipment was depreclated by the sum-of the years' digits method. On January 1,2024. the company changed to the straight-line method. e. In November 2022, the State of Minnesota filed suit against Huggins Manufacturing Company, seeking pernalties for violations of clean air laws. When the financlal statements were issued in 2023 , Huggins had not reached a settlement with state authorities. but legal counsel advised Huggins that it was probable the company would have to pay $170,000 in penalties. Accordingly, the following entry was recorded: Late in 2024, a settlement was reached with state authorities to pay a total of 5317,000 in perialties. 1. At the beginning of 2024 . Jantzen Specialties, which uses the sum-of the years-digits method, changed to the stralght ine Prepare any journal entry necessary as a direct result of the change, as well as any adjusting entry described. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first a Journal entry worksheet 2 3 5 6 7 8 11 Record journal entry as a direct result of the change. Note: Enter debits before credits. Prepare any journal entry necessary as a direct result of the change, as well as any adjusting entr described. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first Journal entry worksheet 5 6 7 8 11 Record adjusting entry for change in warranty. Note: Enter debits before credits. Prepare any journal entry necessary as a direct result of the change, as well as any adjusting entry for 202 described. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account Journal entry worksheet Record journal entry as a direct result of the change. Note: Enter debits before credits. Prepare any journal entry necessary as a direct result of the change, as well as any adjusting ent described. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first Journal entry worksheet 5678 Record adjusting entry for depreciation. Note: Enter debits before credits