Flounder Company began operations on January 1, 2018, and uses the average-cost method of pricing inventory. Management is contemplating a change in inventory methods for 2021. The following information is available for the years 2018-2020. Net Income Computed Using 2018 2019 2020 Average-Cost Method FIFO Method LIFO Method $16,080 $18,980 $11,940 17,980 20,800 14,020 19,920 24,890 17,050 (a) Prepare the journal entry necessary to record a change from the average cost method to the FIFO method in 2021. (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 O for the amounts.) Account Titles and Explanation Debit Credit