SkiPark Company Purchased a Gondola for $440,000 (No Residual Value)at

SkiPark Company purchased a gondola for $440,000 (no residual value) at the beginning of 2013.The gondola was being depreciated over a 10-year life using the sum-of-the-years'-digits method.At the beginning of 2016,it was decided to change to straight-line.An accompanying disclosure note would include each of the following except:

A) The effect of a change on any financial statement line items affected for all periods reported.
B) Justification that the change is preferable.
C) The cumulative effect of the change.
D) The effect of a change on per share amounts affected for all periods reported.