Which of the following changes should not result in financial statements reported retrospectively? a. Kraft-Heinz restating its 2017 financial statements. b. International Paper changing depreciation schedules for their older machinery in its Georgia plants. c. GE Leasing changing its lease accounting after the Accounting Standards Update 2016-02. d. Facebook buying WhatsApp for $19 bn. in 2014. e. Coca-Cola divesting itself of China Bottling stakes for $1 bn. in 2016