Indicate how the following items are recorded in the accounting records in the current year of Coronet Co.

(a) Impairment of goodwill.

(b) A change in depreciating plant assets from accelerated to the straight-line method.

(c) Large write-off of inventories because of obsolescence.

(d) Change from the cash basis to accrual basis of accounting.

(e) Change from LIFO to FIFO method for inventory valuation purposes.

(f) Change in the estimate of service lives for plant assets.