At the beginning of 2025, Arkansas Chocolatiers Inc. changed from using the LIFO method of valuing inventory to the FIFO method. Net Income computed for LIFO compared to FIFO for the three years involved is: a. Record the joumal entry (if any) required for this change. b. Assume that the company switched from the FIFO method to the LIFO method of valuing inventory instead. Record the journal entry (if any) required for this change