Blue Company began operations on January 1, 2023, and uses the average-cost method of pricing inventory. Management is contemplating a change in inventory methods for 2026 . The following information is available for the years 20232025. (Ignore all taxeffects) (a) Prepare the journal entry necessary to record a change from the average-cost method to the FIFO method in 2026. (Credit occount 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 0 for the amounts. List debit entry before credit entry.)