Below is the net income of Ayayai Instrument Co,., a private corporation, computed under the three inventory methods using a perio system. (Ignore taxconsiderations) (a) Assume thistit 2021 Aysyar decided to change from the FiF O method to the aversse cost method of pricing inventories, Prepore the journal entry necessary for the change that took placeduring 2021. and show not incomereported for 2018, 2019, 2020, and 2021. (Credit account titles ore automatically indented when amount is entered. Do not indent manually. if no entry is required, select "No Entrv' for the account titles and enter o for the omounts.) (a) Assume that in 2021 Ayayai decided to change from the FIFO method to the average-cost method of pricing inventories. Prepare the journal entry necessary for the change that took place during 2021, and show net income reported for 2018, 2019, 2020, and 2021. (Credit occount titles are automatically indented when amount is entered. Do not indent monuolly. If no entry is required, select "No Entry" for the occount tities and enter Ofor the amounts.) (b) Assume that in 2021 Ayayai, which had been using the LIFO method since incorporation in 2018, changed to the FIFO method of pricing inventories. Prepare the journal entry necessary to record the change in 2021 and show net income reported for 2018,2019. 2020, and 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the omounts.)