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Which of the following is an example of managing earnings down? Increase the estimated useful life of equipment. Change from LIFO to FIFO method for

Which of the following is an example of managing earnings down?

Increase the estimated useful life of equipment.

Change from LIFO to FIFO method for inventories account.

Capitalize research and development expenditures.

Reduce estimated bad debts from 3 percent to 2 percent of net sales.

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