Which of the following should be reported as a change in accounting estimate?

a) Change in the reported beginning inventory amount due to a discovery of a bookkeeping error

b) Change from the completed-contract method to the percentage-of- completion method for revenue recognition on long-term construction contracts

c) Increase in the rate applied to net credit sales from 1 percent to 1-1/2 percent in determining losses from uncollectible receivables

d) Change made to comply with a new FASB pronouncement