Exercise $20-18($Static$)$ Classifying accounting changes $[$LO$20-1,20-2,20-3,20-4,20-5]$

Indicate with the appropriate letter the nature of each situation described below:

Type of ChangePRChange in principle reported retrospectivelyPPChange in principle reported prospectivelyEChange in estimateEPChange in estimate resulting from a change in principleRChange in reporting entityNNot an accounting change