2.87 Pina Inc. began operations on January 1, 2018, and uses the FIFO method of pricing inventory. Management is contemp in inventory methods for 2021 The following informations available for the years 2018-2020: 2018 2019 2020 Net Income Computed Using Average-Cost Method FIFO Method LIFO Method $101,000 $119,000 $79,000 69,000 77,000 50,000 154,000 164,000 128,000 (a) Prepare the journal entry necessary to record a change from the FIFO method to the average cost method in 2021 titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for and enter O for the amounts.) Account Titles and Explanation Debit Credit Inventory Retained Earnings 36000 36000