Pharoah Company began operations on January 1,2023, and uses the average-cost method of pricing inventory. Management is contemplating a chenge in inventory methods for 2026 . The following information is available for the years 2023-2025. (ignore all tax effects) (a) (a) Prepare the journal entry necessary to record a change from the average-cost method to the FIFO method in 2026 . (Credit account ditles are outomatically indented when the omount is cnitered. Do not indent monudily ll no entry is required, seloct "No Entry" for the