in 2 0 2 1 mayo co decided to change from fifo to lifo for invetory cost purposes mayo co has existed since 2 0 1 8 and each year reports two years of ocmparative financial statements how will this change appear on their statement of stockholders equity in their 2 0 2 1 1 0 k ? as an adjustment to beg retained earnings balance of 2 0 2 1 , as an adjustment to the begininning retained earnings balance of 2 0 2 0 , as an adjustment to the ending retained earnings balance of 2 0 2 0 , or as an adjustment to the ending retained earnings balance of 2 0 2 1