Indicate where the following items would ordinarily appear on the financial statements of Aleppo, Inc. for the year 2004.

(a) The service life of certain equipment was changed from 8 to 5 years. If a 5-year life had been used previously, additional depreciation of $425,000 would have been charged.

(b) In 2004 a flood destroyed a warehouse that had a book value of $1,600,000. Floods are rare in this locality.

(c) In 2004 the company wrote off $1,000,000 of inventory that was considered obsolete.

(d) An income tax refund related to the 2001 tax year was received.

(e) In 2001, a supply warehouse with an expected useful life of 7 years was erroneously expensed.

(f) Aleppo, Inc. changed its depreciation from double declining to straight-line on machinery in 2004. The cumulative effect of the change was $925,000 (net of tax).