Below is the net income of Pharoah Instrument Co., a private corporation, computed under the three inventory methods using a periodic system. (Ignore tax considerations.) Assume that in 2026 Pharoah 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 indentec when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)