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Wildhorse Company began operations on January 1, 2015, and uses the average-cost method of pricing inventory. Management is contemplating a change in inventory methods for 2018. The following information is available for the years 2015-2017. Net Income Computed Using Average-Cost Method FIFO Method LIFO Method $15,990 $19,120 $12,040 17,880 20,820 14,130 20,090 24,750 16,970 2015 2016 2017 (a) Prepare the journal entry necessary to record a change from the average cost method to the FIFO method in 2018. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit Inventory Retained Earn (b) Determine net income to be reported for 2015, 2016, and 2017, after giving effect to the change in accounting principle. Net Income $ 201 5 $ 201 6 $ 201 7 (c) Assume Wildhorse Company used the LIFO method instead of the average cost method during the years 2015-2017. In 2018, Wildhorse changed to the FIFO method. Prepare the journal entry necessary to record the change in principle. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Inventory Retained Earn Debit Credit