The accounting policy for depreciation in the 20x1 financial statements note of Yoga ple reads 'Depreciation is provided on the straight line basis over an estimated useful life of five years. The accounting policy for depreciation in the 20x2 financial statements note of Yoga plc reads Depreciation is provided on the reducing batanice basis at 20% per annum How should this be accounted for in the 20x2 financial statements of Yoga pic! Select one: a. As a change in accounting policy b. As a correction of a prior period error c. As a change in estimate