Indicate where the following items would ordinarily appear on the financial statements of Boleyn, Inc. for the year 2012.

  (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 2012, a flood destroyed a warehouse that had a book value of $1,600,000. Floods are rare in this locality.
  (c) In 2012, the company wrote off $1,000,000 of inventory that was considered obsolete.
  (d) An income tax refund related to the 2009 tax year was received.
  (e) In 2009, 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.