Coolangatta Corporation began operations on January 1, 2015, and uses the FIFO method of pricing inventory. The company is considering a change in inventory methods for 2018. The following information is available for 2015-2017. Net Income Computed Using. Average Cost FIFO LIFO 2015 $15,000 $19,000 $11,000 2016 18,000 22,000 14,000 2017 21,000 25,000 20,000 Instructions: (Ignore all tax effects) a. Prepare the journal entry necessary to record a change from the FIFO method to the LIFO method in 2018. b. Determine the net income to be reported for 2015, 2016 and 2017, after the change to the LIFO method in 2018