Doug Smith Industries purchased warehouses for $55 million (no residual value) at the beginning of 2018. The warehouses were being depreciated over a 10-year life using the sum-of-the-years'-digits method. At the beginning of 2021, management decided to change to straight-line. An accompanying disclosure note would include each of the following except: Multiple Choice The effect of a change on per share amounts affected for all periods reported. Justification that the change is preferable. The cumulative effect of the change. The effect of a change on any financial statement line items affected for all periods reported.