When Making a Retrospective Adjustment, All of the Following Steps

When making a retrospective adjustment, all of the following steps are included except

A) computing the cumulative effect of the new accounting principle as of the beginning of the first period presented
B) adjusting the current period net income for the cumulative effect of the change
C) adjusting the carrying value of impacted assets and liabilities
D) restating the financial statements of each period presented to reflect the effects of the change