下图是关节结构模式图，请据图回答：
（1）关节能灵活运动是因为[ ]_________内有少量[ ]______表面光滑，从而减少骨与骨间的摩擦。
（2）关节能牢固是因为[ ]________把相邻两骨联系起来，其里面和外面还有很多_______起加固作用。
（3）脱臼是指关节头从[ ]_______里滑脱出来。
（1）⑤ 关节腔 ② 关节软骨
（2）④ 关节囊 韧带
（3）③ 关节窝
In 2005, Carpet Company decides to change from the straight-line method of depreciation to the sum of the year’ s digits method. The following information is available :
| Pre-2005 | 2005 | |
| Straight Line Depreciation | $ 1600000 | $ 400000 |
| Sum of the Years Digits | $ 2300000 | $ 500000 |
A. $ 400000 depreciation expense in the 2005 income statement and $ 800000 separately as a change in accounting principle net of taxes.
B. $ 500000 depreciation expense in the 2005 income statement and $ 700000 separately as a change in accounting principle net of taxes.
C. $1200000 depreciation expense in the 2005 income statement and include a footnote of explanation including the tax effect.