2 In 2021, Adonis Industries changed its method of valuing inventory from the average cost method to the FIFO method. At December 31, 2020, Adoniss inventories were $48.4 million (average cost). Adoniss records indicated that the inventories would have totaled $65.6 million at December 31, 2020, if determined on a FIFO basis. Ignoring income taxes, what journal entry will Adonis use to record the adjustment in 2021?