In 2013, Adonis Industries changed its method of valuing inventory from the average cost method to the FIFO method. At December 31, 2012, Adonis’s inventories were $47.6 million (average cost). Adonis’s records indicated that the inventories would have totaled $64 million at December 31, 2012, if determined on a FIFO basis. Ignoring income taxes, what journal entry will Adonis use to record the adjustment in 2013?