Listed below are various types of accounting changes and errors.
______ 1. Change in the amortization period for a trademark.
______ 2. Change from double-declining-balance method to straight-line method of depreciation.
______ 3. Change from FIFO to average-cost inventory method.
______ 4. Change from percentage-of-completion to completed-contract method on construction contracts.
______ 5. Change in equipment’s salvage value.
______ 6. Change due to understatement of inventory.
______ 7. Change in the rate used to compute bad debt expense.
______ 8. Change from presenting unconsolidated to consolidated financial statements.
______ 9. Change from direct write-off to allowance method of accounting for bad debts.
______ 10. Change from LIFO to average-cost inventory method.

Instructions
For each change or error, indicate how it would be accounted for using the following code letters:
a. Accounted for prospectively.
b. Accounted for retrospectively.
c. Neither of the above.