(Accounting for Accounting Changes and Errors) 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 equipments 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.