Staples Inc., was accounting for its inventory using the LIFO method prior to 2014. In 2014, it changed to FIFO. The company decided to use the same method (LIFO) for income tax purposes. The tax rate enacted is 30%. Income before taxes under both the methods for the past three years appears below. 2013 2014 LIFO $300,000 $200,000 FIFO 500,000 250,000 What amount will be debited to inventory account, to record the change at beginning of 2014