Computerized checkout systems allow retailers to develop up-to-date sales reports

Which company was a first mover that was not successful?

a. IBM and the mainframe computer b. Google and the internet search engine c. Xerox and the fax machine d. Canon and the 35 mm camera

John Pickens writes mystery novels. His publisher pays him royalties for books sold each year. He is paid royalties for the first half of the year on September 30 and the second half of the year on March 31 of the following year. He received $42,000 in September, 2016. The publisher estimated that his royalties for the second half of the year would be $53,000. On March 31, 2017, he received

$57,500. Assuming that he recorded $53,000 at December 31, 2016, what kind of change does this represent? A) not a change B) change in estimate C) prior period error correction D) change from accrual to cash method