Macintosh Incorporated changed from LIFO to the FIFO inventory costing method on January 1, 2024. Inventory values at the end of each year since the inception of the company are as follows: Required: Ignoring income tax considerations, prepare the entry to report this accounting change. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Note: Enter debits before credits