Exercise 22-2 Coronado Company began operations on January 1, 2015, and uses the average-cost method of pricing inventory. Management is contemplating a change in inventory methods for 2018. The following information is available for the years 2015-2017 Net Income Computed Using Average-Cost Method FIFO Method LIFO Method $15,860 18,010 19,970 $18,810 20,800 24,990 $12,090 14,140 16,870 2015 2016 2017 (a) Prepare the journal entry necessary to record a change from the average cost method to the FIFO method in 2018. (Credit account titles are automatically indented when 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.) Account Titles and Explanation Debit Credit