Energy, Inc began operations in 2018 using LIFO inventory methods. In 2019, management decided they should have chosen FIFO. The beginning inventory for 2019 using LIFO was $125,000. Under the FIFO method, the beginning inventory would have been $151,000. The adjustment to inventory for the change in accounting principle for 2019 would be O A. $26,000 credit B. $52,000 debit OC. $0 OD. $26,000 debit