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For each of the following scenarios, choose the option from the following list which best describes the treatment of the item on the financial statements of Turkev Inc. for the current vear ending December 31, 2020: a} Change in accounting policv requiring retrospective application b] Change in estimate cl Correction of error d] None of the above Reguirgd a. In 2020, the companv changed its method of recognizing income from the completed- contract method to the percentage-of-completion method. b. At the end of 2020, an audit revealed that the corporation's allowance for doubtful accounts was too large and should be reduced to 2%. When the audit was performed in 2019, the allowance seemed appropriate. c. Depreciation on a truck, acquired in 2016, was understated because the service life had been overestimated. The understatement had been made in order to show higher net income in 201? and 2013. d. The co mpanv switched from average cost to FIFO inventorv oosting during the current vear. e. In 2020, Turkey.f introduced a new pension plan for its emplovees, which included past service costs of 5 50,000. It decided to recognize the 5 50,000 as part of its 2020 pension expense. f. During 2020, a long-term bond with a carrving value of $3,600,000 was retired at a cost of $4,100,000. g. After negotiations with Canada Revenue Agencv, income taxes owing for 2019 were established at $42,000. Thevr were originally estimated to be 5 23,600. EUSI 3423 Intermediate Accounting I| Uabilities and Equitia h. In 2020, the companv incurred interest expense of $29,000 on a 20-vear bond issue. ' In calculating the depreciation in 2013 for buildings, an error was made which overstated income in that year hv $25,000. The error was discovered in 2020. j. In 2020, the companv changed its method of depreciating plant assets from the double declining-balanoe method to the straight-line method