NEED HELP WITH THE "ADJUSTMENT"

The management of Whispering Instrument Company had concluded, with the concurrence of its independent auditors, that results of operations would be more fairly presented if Whispering changed its method of pricing inventory from last-in, first-out (LIFO) to average-cost in 2017. Given below is the 5-year summary of income under LIFO and a schedule of what the inventories would be if stated on the average-cost method.

Prepare comparative statements for the 5 years, assuming that Whispering changed its method of inventory pricing to average-cost. Indicate the effects on net income and earnings per share for the years involved. Whispering Instruments started business in 2012. (Enter amounts that decrease cost of goods sold using either a negative sign preceding the number e.g. -15,000 or parentheses e.g. (15,000). Round all amounts except EPS to the nearest whole dollar, e.g. 5,275. Round Earnings Per Share to 2 decimal places, e.g. 1.62. Round up the tax effects to the next whole dollar.)

Everything above he Adjustment is correct.

I can't figure out how to find the adjustment.

Please help and show work!!

Thanks!!!

WHISPERING INSTRUMENT COMPANY STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEARS ENDED MAY 31 201320142015 2016 2017 Sales-net Cost of goods sold $14,040$15,400 $16,760 $18,110 $18,820 1,000 ,090 990,120 1,250 13,070 13,840 14,960 15,960 17,634 (1,090) (990) (1,120) (1,250) (1,380) 12,980 13,940 14,830 15,830 17,504 1,060 1,460 1,930 2,280 1,316 900 000 Beginning inventory Purchases Ending inventory Total Gross profit Administrative expenses 690 370 700 1,090 ,30 316 185 185 760 840 Income before taxes Income taxes (50%) Net income Retained earnings-beginning ,220 1,405 1,755 2,300 2,990 Retained earnings-ending $1,405 $1,755 $2,300 $2,990 $3,148 Earnings per share 545 545 158 158 350 690 350 690 $1.85 3.50 $5.45 $6.90 $1.58 SCHEDULE OF INVENTORY BALANCES USING AVERAGE-COST METHOD FOR THE YEARS ENDED MAY 31 2012 2013 2014 2015 2016 2017 $1,010 1,110 $1,090 $1,270 1,510 1,740 WHISPERING INSTRUMENT COMPANY Statement of Income and Retained Earnings For the Years Ended May 31 2013 2014 2015 2016 2017 4040S 5400S 16760$ 18110 $ 18820 Cost of goods sold Beginning inventory Purchases Ending inventory 1010 1110 1090 1270 1510 13070 13840 14960 15960 17634 1110 090 1270 1510 1740 Total Gross proft Administrative expenses Income before taxes Income taxes Net income Retained earnings-beginning: As originally reported Adjustment As restated Retained earnings-ending Earnings per share 12970 13860 14780 15720 17404 1070 1540 1980 2390 1416 690 760 840 900 1000 780 1140 1490 416 190 390 570 745 208 90 570 745 208 1220 1405 1755 2990 10 80 50 110 100