Indicate with the appropriate letter the nature of each adjustment described below: type of adjustment a. change in accounting principle (reported retrospectively) b. change in accounting principle (exception reported prospectively) c. change in estimate d. change in estimate resulting from a change in accounting principle e. change in reporting entity f. correction of an error

Betty contracted with scooby’s skate store to deliver a pair of skates to jake for his birthday. scooby’s owner was going on a trip and delegated the delivery of the skates to brian. brian failed to make delivery.can jake sue brian for breach of contract, as he was not a party to the original contract? explain your answer. brian was not a party to the original contract. why would a court hold him responsible for failing to make delivery? if you do not think a court would hold him responsible, explain your answer. can jake sue scooby’s skates for breach of contract? explain your answer.