Which of the Following Should Be Reported as an Adjustment

Which of the following should be reported as an adjustment to retained earnings?
$\begin{array}{llcc} \text { Change in Estimated Lives } & \text { Change from Unaccepted } \\ \underline{\text { of Depreciable Assets }} &\underline{ \text { Principle to Accepted Principle} } \\\end{array}$

a) $\begin{array}{llcc} \text {Yes}& \quad\quad\quad\quad\quad\quad\quad\quad\text {Yes}\end{array}$

b) $\begin{array}{llcc} \text {No}& \quad\quad\quad\quad\quad\quad\quad\quad\text {Yes}\end{array}$

c) $\begin{array}{llcc} \text {Yes}& \quad\quad\quad\quad\quad\quad\quad\quad\text {No}\end{array}$


d) $\begin{array}{llcc} \text {No}& \quad\quad\quad\quad\quad\quad\quad\quad\text {No}\end{array}$