The following are independent events:

______ a. Changed remaining service life from 8 years to 10 years

______ b. Change from an unacceptable accounting method to an acceptable

______ c. Received money won in a law suit

______ d. Inventory write down due to obsolescence

______ e. Change in rate used to calculate warranty costs

______ f. Change from FIFO to average costs inventory method

______ g. Discovered errors in unrecorded expenses from a prior period

______ h. Purchased another company which now requires the financial statements to be consolidated.

For each change or error indicate how it would be accounted for using the following

1 Retrospective adjustment

2 Prospective adjustment

3 None of the choices