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Which of the following is not an error that would require a company to record a prior period adjustment? Assume all are material. Accounting principles

Which of the following is not an error that would require a company to record a prior period adjustment? Assume all are material.

Accounting principles are misapplied in the valuation of inventory.

A correction is made to the estimated useful life of a building.

Facts of a bond retirement transaction are misconstrued.

A mathematical mistake is made in the calculation of bad debt expense.

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