Indicate where the following items would ordinarily appear on the financial statements of Boleyn, Inc. for the year 2015.

(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 2015, a flood destroyed a warehouse that had a book value of £1,600,000.

(c) In 2015, the company wrote off £1,000,000 of inventory that was considered obsolete.

(d) Interest expense for the year was £45,000.

(e) In 2012, a supply warehouse with an expected useful life of 7 years was erroneously expensed.

(f) Boleyn, Inc. changed from weighted-average to FIFO inventory pricing.