Indicаte the nаture оf eаch оf the situatiоns described below using the following three-letter code CODE DESCRIPTION CPR: Change in principle reported retrospectively CPP: Change in principle reported prospectively CES: Change in estimate CRE: Change in reporting entity PPA: Prior period adjustment required _____________ Change from FIFO inventory costing to LIFO inventory costing. _____________ Change from LIFO inventory costing to FIFO inventory costing. _____________ Change in the composition of a group of firms reporting on a consolidated basis. _____________ Change to the installment method of accounting for receivables. _____________ Change in actuarial assumptions for a defined benefit pension plan. _____________ Change from double declining balance depreciation to straight-line. _____________ Change from expensing extraordinary repairs erroneously recorded as an expense to capitalizing the expenditures. _____________ Change in the percentage used to determine warranty expense. _____________ Change to the equity method of accounting from fair value through net income accounting according to the provisions of U.S. GAAP. _____________ Change in the residual value of machinery.