a)At December 31, 2017, the company decided to change the depreciation method on its office equipment from double-declining-balance to straight-line. The equipment had an original cost of $200,000 when purchased on January 1, 2015. It has a 10-year useful life and no salvage value. Depreciation expense recorded prior to 2017 under the double-declining-balance method was $72,000. They have already recorded 2017 depreciation expense of $25,600 using the double-declining-balance method.Prepare the necessary journal entry at December 31, 2017 before they close their books.

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