Ray Solutions decided to make the following changes in its accounting policies on January 1, 2016:

a. Changed from the cash to the accrual basis of accounting for recognizing revenue on its service contracts. Indicate the type of change and how ray should report the change.

b. Adopted straight-line depreciation for all future equipment purchases, but continued to use accelerated depreciation for all equipment acquired before 2016. Indicate the type of change and how Ray should report the change.

c. Changed from the LIFO inventory method to the FIFO inventory method.

For each accounting change Ray undertook, indicate the type of change and how Ray should report the change.