Several items related to accounting changes appear below. Indicate the appropriate method of accounting for each case as being either 'retrosepctive adjustment' or 'current and prospective." v Receipt of damages won in court suit begun three A. Retrospective years ago. B. Current and prospective Change from full costing to successful efforts. Reduction on remaining estimated service life of truck. Expensed a truck when purchased. v Write-down of inventory due to obsolecence A company is preparing to become a corporation and sell stock to the public. At the time, it changed from accelerated to straight line depreciation. Change from FIFO inventory to LIFO; recalculations are practicable. Increase in bad debt estimate from 26 to 3% of sales. Change from LIFO to FIFO. Change from individual statements to consolidated statements. Change from percentage-of-sales to percentage-of- receivables method of debt estimation