Sarasota Company began operations on Jamuary 1,2023, and uses the average-cost method of pricing inventory. Management is contempiating a change in imventory methods for 2026. The following information is avaliable for the vears 2023-2025. (lgnore all taxeffects) (a) Prepare the journal entry necessary to record a change from the average-cost method to the FIFO method in 2026. (Credit occount titles are dutomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tittes and enter O for the amounts, tist debit entry before credti entry]