Natalie Charles Designs elected to change its method of depreciation from the double declining balance method to the straight-line method. Cumulative depreciation up to—but not including—the year of the change would have been $ 345,000 lower had the company always used the straight-line method. Depreciation expense in the year of the change is $ 30,000 under the straight-line method. Prepare the journal entry to record the change in depreciation method, ignoring any income tax effects.