Redeau Company has been depreciating certain assets using the straight-line method. At the beginning of the current year, the company changed to the sum-of-the-years'-digits method to depreciate these assets. Which of the following statements regarding this change is true?

A) The change should be accounted for prospectively.

B) The accounting impact of the change is limited to the difference in current-year depreciation on the affected assets.

C) The change should be accounted for with an adjustment of the accumulated depreciation and the retained earnings balances.

D) The change should be accounted for by including the cumulative effect of the change in the current year's income statement.