5. During 2014, Brookside Trading decided to change from the FIFO method of inventory valuation to the weighted average method. Inventory balances under each method were as follows: January 1 December 31 FIFO 7,200,000 7,900,000 Weighted Average 7,700,000 8,300,000 Ignoring income tax, compute for the amount that should be reported as the effect of the accounting change in the statement of changes in equity for 2014