Talbert Inc., which uses a periodic system, changed from the weighted average cost formula to the FIFO cost formula in 2023. The increase in the prior year’s income before tax as a result of this change is $228,000. The tax rate is 30%. Prepare Talbert’s 2023 journal entry to record the change in accounting policy, assuming that the company’s financial statements are reliable and more relevant as a result of the change. Assume that the 2023 year-end balance of inventory has not yet been recorded.