Pina Company began operations on January 1, 2023, and uses the average-cost method of pricing inventory. Management is contemplating a change in inventory methods for 2026. The following information is available for the years 2023-2025. Net Income Computed Using Average Cost Method FIFO Method LIFO Method 2023 $15,920 $19,170 $12,110 2024 17,990 21,080 13,970 2025 20,180 24,960 16,950 (Ignore all tax effects.) (a) Your answer is partially correct. Prepare the journal entry necessary to record a change from the average-cost method to the FIFO method in 2026. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.)