Skysong Inc. has recently hired a new independent auditor, Karen Ogleby, who says she wants $"$to get everything straightened out." Consequently, she has proposed the following accounting changes in connection with Skysong Inc.$\text{'}$s $2025$ financial statements.

$($a$)$

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For each of the changes described below, decide whether:

The change involves an accounting principle, accounting estimate, or correction of an error.

Restatement of opening retained earnings is required.