Aquatic Equipment Corporation decided to switch from the LIFO method of costing inventories to the FIFOmethod at the beginning of 2018. The inventory as reported at the end of 2017 using LIFO would have been$60,000 higher using FIFO. Retained earnings at the end of 2017 was reported as $780,000 (reflecting the LIFOmethod). The tax rate is 40%.Required:1. Calculate the balance in retained earnings at the time of the change (beginning of 2018) as it would have beenreported if FIFO had been used in prior years.2. Prepare the journal entry at the beginning of 2018 to record the change in accounting principle

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Aquatic Equipment Corporation decided to switch from the LIFO method of costing inventories to the FIFO
method at the beginning of 2018. The inventory as reported at the end of 2017 using LIFO would have been
$60,000 higher using FIFO. Retained earnings at the end of 2017 was reported as $780,000 (reflecting the LIFO
method). The tax rate is 40%.
Required:
1. Calculate the balance in retained earnings at the time of the change (beginning of 2018) as it would have been
reported if FIFO had been used in prior years.
2. Prepare the journal entry at the beginning of 2018 to record the change in accounting principle

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