Which of the following is not a change in accounting estimate? Change in amortization period for an intangible asset. Change from straight-line to sum-of-the-years'-digits method of depreciation. Change because of understatement of inventory. Change in residual value of a depreciable plant asset. Amazing Glory, Inc. recognized a net income of $55,000 including $8,000 in depreciation expense Additional changes from the balance sheet are as follows. Compute the net cash from operating activities based on the above information. $60,000 $36, 100 $71, 700 $51, 300