Several Items Related to Accounting Changes Appear Below $2 \%$ To $3 \%$

Several items related to accounting changes appear below. g. Increase in bad debt estimate from $2 \%$ to $3 \%$ of sales._______ $\quad$ _________
h. Change from LIFO to FIFO._______ $\quad$ _________
i. Change from individual statements to consolidated statements._______ $\quad$ _________
j. Change from percentage-of-sales to percentage-ofreceivables method of bad debt estimation._______ $\quad$ _________
k. Change from full costing to successful efforts._______ $\quad$ _________ Required:
Indicate the appropriate method of accounting for each case by placing an "X" in the appropriate column. Part a)
has been completed as an example.