A Company Acquired a Machine for Use in a Business

A company acquired a machine for use in a business at the beginning of year 1: Cost, $110,000; Estimated life, 10 years; no residual value (straight-line depreciation).
Required:
Two separate and independent cases, involving accounting changes with respect to the machine are given below. For each case, respond to the following questions:
(1) What type of change is involved, if any?
(2) Give the entry to reflect the change. If none is required, give the reason. Ignore any tax effect.
(3) Give the entry for depreciation in year 5.
CASE A At the end of the 5^th year, it was discovered that no depreciation had ever been recorded:
(1) Type of change: ____________________________________________.
(2) Correcting entry:
(3) Adjusting entry, depreciation:
CASE B Assume depreciation has been recorded in the usual manner during the first four years. At the end of the 5^th year, the estimated total life was changed from 10 to 15 years.
(1) Type of change: ____________________________________________.
(2) Correcting entry:
(3) Adjusting entry, depreciation: