[15] (a) ABC, Inc., changed from the Average cost flow assumption to the LIFO cost flow assumption in 2020. The decrease in the prior year's income before taxes is $100,000. The tax rate is 30%. Prepare 2020 journal entry to record the change in accounting principle. (b) ACI Company took a physical inventory on December 31 and determined that goods costing $200,000 were on hand. Not included in the physical count were $25,000 of goods purchased from Pelzer Corporation, f.o.b. shipping point, and $22,000 of goods sold to Alvarez Company for $30,000, f.o.b. destination. Both the Pelzer purchase and the Alvarez sale were in transit at year-end. What amount should Stallman report as its December 31 inventory? (c) Walton Electronics Limited sells refrigerators with a warranty under which customers are covered for the cost of repairing any manufacturing defects discovered within the first 2 year after purchase. Total sales revenue 100 units @ Tk. 50,000. Based on the past experiences and future expectations, the company decided to create a 10% provision for the warranty claim. The actual amount of warranty claim expense was Tk. 5,50,000 in the year. Required: Record the relevant journal entries related to warranty