Davis Company has one depreciable asset that cost \(\$ 450,000\) and has decided to switch from straight-line depreciation to sum-of-the-years'-digits depreciation. In prior years, the company depreciated the asset for two years based on straight-line depreciation, no salvage value, and a nine-year life. The company is subject to a \(40 \%\) income tax rate. Calculate the amount of depreciation expense to be reported in the current year and the cumulative effect of the change on prior years' incomes. Indicate whether the cumulative effect of the change on prior years' incomes should be added or subtracted when calculating the current year's net income.