(c) Derringdo sells carpets from several retail outlets. In previous years the company has undertaken responsibility for fitting the carpets in customers' premises. Customers pay for the carpets at the time they are ordered. The average length of time from a customer ordering a carpet to its fitting is 14 Derringdo changed its method of trading by sub-contracting the fitting to approved contractors. Under this policy the sub-contractors are paid by Derringdo and they (the sub-contractors) are liable for any order and pay for the goods, rather than when they have been fitted. Details of the relevant sars figures are: days. In previous years, Derringdo had not recognized a sale in profit or loss until the carpet had been Sales made in retail outlets for the year to 31 March 203 Sales value of carpets fitted in the 14 days to 14 April 202 successfully fitted as the rectification costs of any fitting error would be expensive. From 1 April 202 Note: The sales value of carpets fitted in the 14 days to 14 April 202 are not included in the annual Rales figure of $23 million, but those for the 14 days to 14 April 203 are included. Required: Discuss whether the above represents a change of accounting policy, and, based on your 31 March 20x3