Question 3 3 pts Assume that Fullerton Company used the average costing method to account for its inventory for 2020 and 2021. In 2022, the company decided to switch to the FIFO inventory method. Net income under each method for the period 2020 - 2022 was as follows. Average Costing FIFO 2020 120,000 135,000 2021 97,000 85,000 2022 140,000 170,000 U Question 3 3 pts Assume that Fullerton Company used the average costing method to account for its inventory for 2020 and 2021. In 2022, the company decided to switch to the FIFO inventory method. Net income under each method for the period 2020-2022 was as follows. Average Costing FIFO 2020 120,000 135,000 2021 97,000 85,000 2022 140,000 170,000 Ignoring tax effects, what is the required adjustment to the Retained Earnings account to record the effect of the change in the inventory method as of the beginning of 2022? (Enter a positive number for an increase in RE (.e. credit), or a negative number for a decrease in RE (i.e. debit))