Failure to record which item is NOT a counterbalancing (self-correcting) error? Select one: a. Accrued Expenses b. Accrued Revenues c. Prepaid Expenses d. Unearned Revenues e. Depreciation Which of these inventory changes would be accounted for retrospectively? Select one: a. LIFO to FIFO, but not Weighted Average to FIFO b. Weighted Average to FIFO, but not LIFO to FIFO c. Both LIFO to FIFO and Weighted Average to FIFO d. Neither LIFO to FIFO nor Weighted Average to FIFO Which of these items would be accounted for prospectively? Select one: a. Prior Period Adjustments, but not Declining-Balance Depreciation to Straight-Line Depreciation b. Declining-Balance Depreciation to Straight-Line Depreciation, but not Prior Period Adjustments c. Both Prior Period Adjustments and Declining-Balance Depreciation to Straight-Line Depreciation d. Neither Prior Period Adjustments nor Declining-Balance Depreciation to Straight-Line Depreciation