Buffalo 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 method2015 $16,080 $18,980 $11,9402016 17,980 20,800 14,0202017 19,920 24,890 17,050(a) prepare the journal entry necessary to record a change from the average cost method to the fifo method in 2018.