In January $2022,$ IMB leased a machine of RM$500,000$ from an outside vendor. In the agreement, IMB will pay RM$120,000$ yearly for the next $5$ years. The payment will be paid at the end of the year. The lease is non$-$cancellable and the interest rate implicit in the lease is $6\mathrm{.}4\%$ per annum. In the year ended $31$ December $2022,$ the lease was classified as a low$-$value asset.

a$)$ Classify independently each of the above four cases as changes in accounting policy, changes in accounting estimate, or prior period errors as per MFRS$108.$