Shawn Bradley Company changed from straight-line depreciation to double-declining balance depreciation at the beginning of 2004. The plant assets originally cost $1,500,000 in 2002. Using straight-line depreciation, depreciation expense is $60,000 per year. Under the double-declining balance method, depreciation expense would be $120,000, $110,400, and $101,568 for 2002, 2003, and 2004. If Bradley’s tax rate is 30%, by what amount would the cumulative effect of a change in accounting principle increase or decrease 2004 net income?