Problem 2 (15 Points) For each of the following items, indicate the type of accounting change and how each is recognized in the accounting records in the current year (a) Change from sum-of-the-years'-digits to straight-line method of depreciation. (b) Change from the cash basis to accrual basis of accounting (c) Change from FIFO to LIFO method for inventory valuation purposes (retrospective application impractic (d) Correction due to failure to record depreciation in a previous period (e) Change in the amount of Allowance for doubtful accounts receivables (0 Change from Average to FIFO method for inventory valuation purposes