The following events are independent cases. For each case, indicate the type of accounting change or error, if any is represented by each of the preceding items and the method of accounting for, i.e., retrospective adjustment, prospective, or prior period adjustment for the item in the financial statements of the current year.

Event	Change	Adjustment
A. Company discovered that last year's ending inventory was overstated.
B. Change to the "full cost" method of accounting by an oil company.
C. Change from the FIFO inventory costing method to the LIFO method (prior effect not determinable).
D. Change in the method of recognizing income to a GAAP method.
E. Change in the residual value of a piece of equipment.
F. Change in the companies that are included in combined financial statements
G. Change from the double-declining-balance method of depreciation to the straight-line method.

Change to choose from = accounting principle, accounting estimate, reporting entity, or an error.