Energy, Inc began operations in 2015 using LIFO inventory methods. In 2016, management decided they should have chosen FIFO. The beginning inventory for 2016 using LIFO was $125,000. Under the FIFO method, the beginning inventory would have been $140,000. The adjustment to inventory for the change in accounting principle for 2016 would be ________. A. $0 B. $15,000 credit C. $30,000 debit D. $15,000 debit