Complete the Following Table by Selecting the Appropriate Type of Change

Complete the following table by selecting the appropriate type of change and the accounting method appropriate for each event.
$\begin{array}{|l|l|l|}\hline\text{ Event } & \text{Type of Change} &\text{ Accounting Method} \\\hline\text{ Change from FIFO to LIFO. }& & \\\hline \text{Change in the warranty expense} & & \\\text{provision. }& & \\\hline \text{Multi-year insurance policy }& & \\\text{charged to insurance expense. }& & \\\hline\text{ Change from percentage-of- }& & \\\text{completion to completed- }& & \\\text{contract to method. }& & \\\hline\text{ Patent not amortized because it} & & \\\text{is not expected to decline in }& & \\\text{value. }& & \\\hline \text{Purchase of a new subsidiary }& & \\\text{with \( 60 \% \) ownership that is }& & \\\text{three years old. }& & \\\hline\text{ Change from reporting} & & \\\text{inventory from the aggregate} & & \\\text{method to the individual item }& & \\\text{method.} & & \\\hline\text{ Change from writing off bad }& & \\\text{debts as they become} & & \\\text{uncollectible to the allowance} & & \\\text{method. }& & \\\hline\text{ Change in the life and salvage} & & \\\text{value of a depreciable asset.} & & \\\hline\text{ Failure to record the correct} & & \\\text{ending inventory balance.} & & \\\hline \text{Change from straight-line to }& & \\\text{declining balance depreciation. }& & \\\hline\end{array}$