130. Jenell Inc. decides to change its method of accounting for inventory from LIFO to FIFO, for accounting purposes only in 201. Data for Jenell: Effect of change on pretax net income in: Years before 200 in total: $120,000 increase The entry to record the accounting change will include which of the following. A. cr. expense $105,000 B. cr. retained earnings $105,000 C. cr. cumulative effect of change in accounting principle $105,000 D. dr. retained earnings $150,000