Which of the following will be addressed with a credit to retained earnings?

A. During 2022, a company switches from double declining balance depreciation to straight line for its equipment. Accumulated depreciation would have been higher if double declining balance had been used in previous years.

B. During 2022, a company discovers that it had understated its 2020 ending inventory.

c. During 2022, a company discovers that it had double-counted $1 million in sales revenue in 2021.

D. During 2022, a company switches from LIFO to FIFO to account for its inventory. FIFO inventory is higher than LIFO inventory at December 31, 2021.