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2014 and 2015 B. for 2015 prepare the journal entry to record pension related amounts. =================================================== ACC 537 Week 6 CA22 4 Analysis of Various Accounting Changes and Errors (Solution and Presentation) FOR MORE CLASSES VISIT www.acc537study.com This Tutorial contains both Solution and Presentation CA22-4 (Analysis of Various Accounting Changes and Errors) Katherine Irving, controller of Lotan Corp., is aware of a pronouncement on accounting changes. After reading the pronouncement, she is confused about what action should be taken on the following items related to Lotan Corp. for the year 2014. 1. In 2014, Lotan decided to change its policy on accounting for certain marketing costs. Previously, the company had chosen to defer and amortize all marketing costs over at least 5 years because Lotan believed that a return on these expenditures did not occur immediately.