Which of the following items reflect an error that requires retrospective restatement of financial statements with appropriate note disclosure: A review of the accounts receivable shows that two accounts totaling $25,000 should have been recognized as doubtful as of the last year end. with a corresponding increase in the allowance for doubtful accounts at that time. Revision in the estimated residual value of a major piece of equipment resulting in the recalculation of annual depreciation expense. The result is a decrease in annual depreciation expense of $35,000 per year. Revision the estimated useful life of a major piece of equipment resulting in the recalculation of annual depreciation expense. The result is an increase in depreciation expense of $50,000 per year. Building upgrades in the amount of $300,000 were debited to repairs expense 3 years ago. It was later determined that these expenditures significantly increased the useful life of the building. These costs should have been debited to the building account and depreciated. The unexpected collection of an account receivable in the amount of $200,000,that was written off three years ago