Problem $3$B: Situations of a Change in Accounting Principle $.$

On January $1,2025,$ Kent Company decided to change from LIFO to FIFO. Kent started the business in $2023.$ The following analysis was provided by management:

$\backslash$table$[[,$Ending Inventory,Pretax Income$],[$Year$,$LIFO,FIFO,$($using LIFO$),($using FIFO$)],[2023,$$$375,650,$$$405,900,975,000,1,005,250$