2. During 2014 (its first year of operations) and 2015, Batali Foods used the FIFO inventory costing method for both financial reporting and tax purposes. At the beginning of 2016, Batali decided to change to the average method for both financial reporting and tax purposes. Income components before income tax for 2016, 2015, and 2014 were as follows ($ in millions). Revenues Cost of goods sold (FIFO) Cost of goods sold (average) 2016 2015 2014 $ 420 $390 $380 (46) (40) (38) (56) (52) (254) (250) (242) (62) Dividends of $20 million were paid each year. Batall's fiscal year ends December 31. The company has a 20% tax rate. Prepare the journal entry at the beginning of 2016 to record the change in accounting principle