Shamu Corp. began operations in 2013, and switched from using the weighted-average inventory assumption to using FIFO in 2014. 2014 ending inventory has already been calculated to be $85,000 using FIFO (but cost of goods sold for 2014 may still need adjustment). Had Shamu used FIFO in 2012, cost of good sold would have been $60,000 instead of $63,000. Ignoring income taxes, what journal entry is needed to adjust the 2014 books to reflect this change? Assume that the 2014 closing entries have not yet been made