When disclosing the impact of a retrospective adjustment for the change from LIFO to FIFO in 2020, which of the following impacts is not expected to be reported in the comparative financial statements when two-year comparative statements are presented? Question 8 options: a) impact on 2019 net income b) impact on cost of goods sold for 2019 c) impact on ending inventory for 2020 d) impact on beginning inventory for 2019