Below is the net income of Marigold Instrument Co., a private corporation, computed under the three inventory methods using a periodic system. FIFO Average-Cost LIFO 2023 $25,100 $21,800 $19,000 2024 28,700 24,100 19.400 2025 28,300 26,200 23,300 2026 31,200 27.400 23,500 (Ignore tax considerations.) (a1) Assume that in 2026 Marigold 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 2026. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.) Account Titles and Explanation Debit Credit