On January 1, 2021, Blossom Corp. changed its inventory method to FIFO from LIFO for both financial and income tax reporting purposes. The change resulted in a $910000 increase in the January 1, 2021 inventory. Assume that the income tax rate for all years is 30%. Assuming that comparative statements are not issued, the cumulative effect of the accounting change should be reported by Blossom in its 2021 income statement as a $637000 cumulative effect of accounting change. retained earnings statement as a $910000 addition to the beginning balance. retained earnings statement as a $637000 addition to the beginning balance. income statement as a $910000 cumulative effect of accounting change.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On January 1, 2021, Blossom Corp. changed its inventory method to FIFO from LIFO for both financial and income tax reporting purposes. The change resulted in a $910000 increase in the January 1, 2021 inventory. Assume that the income tax rate for all years is 30%. Assuming that comparative statements are not issued, the cumulative effect of the accounting change should be reported by Blossom in its 2021

income statement as a $637000 cumulative effect of accounting change.
retained earnings statement as a $910000 addition to the beginning balance.
retained earnings statement as a $637000 addition to the beginning balance.
income statement as a $910000 cumulative effect of accounting change.
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