Johnston Controls began operation in 2021 using FIFO inventory methods. In 2022, management decided they should have chosen LIFO to more accurately portray financial position and performance. The beginning 2022 inventory using FIFO was $120,000. Under the LIFO method the beginning inventory would have been $135,000. The adjustment to inventory for the accounting principle change for 2021 would be A. $0 B. $7,500 debit C. $15,000 credit D. $15,000 debit