Required information [The following information applies to the questions displayed below.] Shown below are net income amounts as they would be determined by Weihrich Stecl Company by each of three different inventory costing methods (\$ in thousands). Required: 1. Assume that Weihrich used FIFO before 2021, and then in 2021 decided to switch to average cost. Prepare the joumal entry to record the change in accounting principle. (Ignore income tax effects.) (if no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your onswers in thousands.) Journal entry worksheet Record the change in accounting principle