Dodd, Inc. began operations in $2024.$ On January $1,2025,$ Dodd, Inc. changed its inventory valuation method to FIFO cost from average$-$cost for financial statement purposes. The change will result in an increase in the inventory account at January $1,2025$ of $$2,300,000($all tax effects should be ignored$).$ How should the cumulative effect of this accounting change be reported by Dodd, Inc. in its $2025$ comparative financial statements?