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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). 3. Assume that Roberti used FIFO before 2024, and then in 2024 decided to switch to LIFO cost. Roberti's records of inventory purchases and sales are not available for several previous years. Therefore, the pre-2023 LIFO information ($2,280) is not available. However, Roberti does have the information needed to apply LIFO on a prospective basis beginning in 2023 . 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 answers in thousands (i.e., 10,000 should be entered as 10)