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 avallable for the years 2018-2020. (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 outomatically 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) (b) Determine net income to be reported for 2018, 2019, and 2020, after giving elfect fo the change in accounting principle