Metlock Company began operations on January 1, 2018, and uses the average-cost method of pricing inventory, Management is contemplating a change in inventory methods for 2021 . The following information is available for the years 20182020. (a) Prepare the journal entry necessary to record a change from the average cost method to the FiFO method in 2021. (Credit account tities ore outomotically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tilles and enter 0 for the amounts) (b) Determine net income to be reported for. 2018,2019 , and 2020 , after giving effect to the change in accounting principle. (c) Assume Metlock Company used the UFFO method instead of the average cost method during the years 2018-2020, In 2021, Metlock changed to the FIFO method. Prepare the journal entry necessary to record the change in principle. (Credit occount tittes are automaticolly indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tibles and enter O for the amounts)