For $2003,$ Pac Co$.$ estimates its two$-$year equipment warranty costs based on $\backslash (\backslash$$ $100\backslash )$ per unit sold in $2003.$ Experience during $2004$ indicates that the estimate should have been based on $\backslash (\backslash$$ $110\backslash )$ per unit.

The effect of this $\backslash (\backslash$$ $10\backslash )$ difference from the estimate is reported

In $2004$ income from continuing operations.

As an accounting change, net of tax, below $2004$ income from continuing operations.

As an accounting change requiring $2003$ financial statements to be restated.

As a correction of an error requiring $2003$ financial statements to be restated.

Using multiple attempts will impact your score.

$\backslash (50\backslash \%\backslash )$ score reduction after attempt $1$