Shamrock Company began operations on January $1,2023,$ and uses the average$-$cost method of pricing inventory. Management is

contemplating a change in inventory methods for $2026.$ The following information is available for the years $2023-2025.$

$($Ignore all tax effects.$)$

$($a$)$

Prepare the journal entry necessary to record a change from the average$-$cost method to the FIFO method in $2026.($Credit accoun

titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the

account titles and enter $0$ for the amounts. List debit entry before credit entry.$)$