(Accounting for Accounting Changes and Errors) Listed below are various types of accounting changes and errors. ______ 1. Change from FIFO to average-cost inventory method. ______ 2. Change due to overstatement of inventory. ______ 3. Change from an accelerated to straight-line method of depreciation. ______ 4. Change from average-cost to FIFO inventory method. ______ 5. Change in the rate used to compute warranty costs. ______ 6. Change from an unacceptable accounting policy to an acceptable accounting policy. ______ 7. Change in a patents amortization period. ______ 8. Change from cost-recovery to percentage-of-completion method on construction contracts. ______ 9. Change in a plant assets residual value. 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.