For each of the three issues identify the type of accounting change (i.e.. change in estimate, correction of errors, change in accounting policy) and the treatment. a. The company sells beer for $1 each plus $0.10 deposit on each bottle. The deposit collected is payable to the provincial recycling agency. During 2027, the company had recorded $12,000 of deposits as revenue. The auditors believe this amount should have been recorded as a liability. b. The company had been using the first-in, first-out cost flow assumption for its inventories. In fiscal 2028, management decided to switch to the weighted-average method. This change reduced inventory by $25,000 at June 30, 2027, and $40,000 at June 30, 2028. c. The company has equipment costing $6,000,000 that it has been depreciating over 10 years on a straight-line basis. The depreciation for fiscal 2027 was $600,000 and accumulated depreciation on June 30, 2027, was $1,200,000. During 2028, management revises the estimate of useful life to 12 years, reducing the amount of depreciation to $480,000 per year