Indicate how the following items are recorded in the accounting records in the current year of Coronet Co.
(a) Impairment of goodwill.
(b) A change in depreciating plant assets from accelerated to the straight-line method.
(c) Large write-off of inventories because of obsolescence.
(d) Change from the cash basis to accrual basis of ac- counting.
(e) Change from LIFO to FIFO method for inventory valuation purposes.
(f) Change in the estimate of service lives for plant assets
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