In $2021,$ JJ Dishes chaned its method of valuing inventory from the FIFO method to the LIFO method. At December $31,2020,$ JJ$\text{'}$s inventories were $$96$ million. JJ$\text{'}$s records were insufficient to determine what inventories would have totaled if determined on a LIFO cost basis. Briefly describe the steps JJ should take to report the change.