Which of these items would be accounted for retrospectively?

Select one:

a. Prior Period Adjustments, but not Declining-Balance Depreciation to Straight-Line Depreciationb. Declining-Balance Depreciation to Straight-Line Depreciation, but not Prior Period Adjustmentsc. Both Prior Period AdjustmentsandDeclining-Balance Depreciation to Straight-Line Depreciationd. Neither Prior Period AdjustmentsnorDeclining-Balance Depreciation to Straight-Line Depreciation