Determine net income to be reported for 2023, 2024, and 2025, after giving effect to the change in accounting principle. Vaughn 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 tax effects.) Prepare the journal entry necessary to record a change from the average-cost method to the FIFO method in 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 0 for the amounts. List debit entry before credit entry.)