Indigo Corporation changed from the weighted average cost formula for inventory to the FIFO method in 2022. As a result of this change, Indigo's financial statements are reliable and more relevant. The change caused the prior year (2021) income before tax to increase by $272,000. Indigo has an income tax rate of 20%. Prepare Indigo's 2022 journal entry to record the change in accounting policy, assuming that the company uses the periodic inventory method, and that the inventory account has not yet been closed for 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)