Retained Earnings Would Require Adjustment for Each of the Following

Retained earnings would require adjustment for each of the following except:

A) a change in depreciation method from declining balance to straight-line.
B) a decrease in the estimated useful life of an asset.
C) discovering that an estimate for bad debt expense was not made last year.
D) changing from the direct write-off method of accounting for bad debts to the allowance.method.