Which of the following statements about changes in accounting estimates are correct? (Select all that apply.)a) A revision of an original estimate made in bad faith should be accounted for as a correction of an error.b) Changes in accounting estimates are accounted for prospectively.c) Changes in accounting estimates are accounted for retrospectively.d) When a company revises a previous estimate, prior financial statements are revised.e ) When a company revises a previous estimate, prior financial statements are not revised.