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 (4 points)

1 Retrospective adjustment

2 Prospective adjustment

3 None of the choices