If Larry's Lobsters Hires an Accountant Who Decides to Change

If Larry's Lobsters hires an accountant who decides to change their book depreciation method from the double-declining balance method to the straight-line method, how would this change be noted?

A) As a discontinued operation on the income statement.
B) As an extraordinary item on the income statement.
C) As a note on the balance sheet.
D) As a change in accounting principle on the income statement.
E) As an e-mail to Larry's Lobsters employees.