Which of these items would be accounted for prospectively? Select one: a. Prior Period Adjustments, but not Declining-Balance Depreciation to Straight-Line Depreciation b. Declining-Balance Depreciation to Straight-Line Depreciation, but nofprior Period Adjustments c. Both Prior Period Adjustments and Declining-Balance Depreciation to Straight-Line Depreciation d. Neither Prior Period Adjustments nor Declining-Balance Depreciation to Straight-Line Depreciation