Which of the following is an example of an error that should be corrected? A. Using 5% for bad debts provision, but 1% is required in the company's procedures manual. B. Starting to capitalize fixed assets under $1,000 which were previously considered immaterial. OC. Changing from weighted average to the first-in, first-out method of inventory valuation. D. Switching from straight-line to the declining balance method of depreciation