Question 12 (1 point) A change from the straight-line method to the sum-of-years-digits method of depreciation is handled as: A retrospective change back to the date of acquisition as though the current estimated life had been used all along Acumulative adjustment to income in the current year for the difference in depreciation under the new versus old useful life estimate. A prospective change from the current year through the remainder of its useful life. None of these answer choices are correct. Question 13 (1 point) Gains on the cash sales of property, plant, and equipment: Are the excess of the book value over the cash proceeds. Are part of cash flows from operations. Are reported on a net-of-tax basis if material Are the excess of the cash proceeds over the book value of the assets sold. Question 14 (1 point) Adding a refrigeration unit to a delivery truck that previously did not have this capability is an example of: Repairs and maintenance enance Improvement. Rearrangement Addition