Which of the following issues would result in an adjustment to the beginning retained earnings balance in the retained earnings statement? (select all that apply - i.e., just one or as many as all of them) Due to an unexpected flaw in a new product, goods for $10 mil. (a material amount) that were sold last year have been returned in the current year. The company estimated $100,000 worth of returns at most. The company finds a material error in the previous year that understated depreciation expense Due to new data, a very expensive piece of equipment, with a useful life that was thought to be 5 years, is now expected to be used only for 3 years A customer, who bought merchandise on credit for $10 mil. (a material amount) in the previous year, goes bankrupt without paying