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Required information [The following information applies to the questions displayed below.] Shown below are net income amounts as they would be determined by Roberti Steel Company by each of three different inventory costing methods ( $ in thousands). 2. Assume that Roberti used FIFO before 2024 , and then in 2024 decided to switch to LIFO. Assume accounting records are inadequate to determine LIFO information prior to 2024 . Therefore, the 2023($540) and pre-2023 ($2,280) data are not available. Prepare the journal entry to record the change in accounting principle. (Ignore income tax effects.) Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answer in thousands (i.e., 10,000 should be entered as 10)