In 2023, Rouge changed: from LIFO to FIFO and from completed contract to percentage of completion. Difference in incomes under each method are below. to FIFO from LIFO to percentage of completion from completed contract Prior to 2023 $70 more $130 more 2023 $40 more $190 more Give the entry/entries in 2023 to record the two accounting changes. Tax rate is 21% for all years. Debits (accounts and amounts) Credits (accounts and amounts)