Dick Norman is a large retailer of electronic goods in Australia.

Dick Norman is a large retailer of electronic goods in Australia. In the past two years, the company reported lower sales and accounting losses, and managers attributed the poor performance to the economic recessions and strong competition in the industry. In recently released financial statements for fiscal year 2011, the company reported a net profit of $10 million, which presented a positive surprise to the market. The company also announced a plan to issue $100 million new shares to retire some of its long-term debt. Analysts, however, find that the company changed its accounting policy on depreciation of long-term tangible assets. By switching from straight-line method to accelerated method, the company reduced its depreciation expenses by $15 million in 2011. 

suspect that the company changed its accounting policy opportunistically, and believe the company should continue to use straightline method to depreciate its long-term intangible assets. Suppose the effective tax rate is 20%. Please provide accounting adjustments to financial statements in 2011 that would undo the effect of this accounting policy change

I am wondering how to make adjustments?