ABC, Incorporated constructed equipment at a total cost of $1,000,000. Construction was completed at the end of 2021 and the equipment was placed in service at the beginning of 2022 . The equipment was being depreciated over a 10 -year life using the sum-of-the-years'-digits method. The residual value is expected to be $50,000. At the beginning of 2025,ABC decided to change to the straight-line method. Equipment cost Equipment useful life Residual value \begin{tabular}{|c|c|c|} \hline \multirow{2}{*}{ Year } & \multicolumn{2}{|c|}{ Depreciation Expense } \\ \cline { 2 } 1 & SYD method & Straight-line method \\ \hline 2 & \\ 3 & \\ Totals & \\ \hline \hline \end{tabular} Ignoring income taxes, prepare the journal entry relating to the machine for 2025. \begin{tabular}{|c|c|c|c|} \hline Date & General Journal & \multicolumn{2}{c|}{ Debit } \\ \hline December 31, 2025 & & & \\ \cline { 3 - 5 } & & & \\ \hline \end{tabular} ABC, Incorporated constructed equipment at a total cost of $1,000,000. Construction was completed at the end of 2021 and the equipment was placed in service at the beginning of 2022 . The equipment was being depreciated over a 10 -year life using the sum-of-the-years'-digits method. The residual value is expected to be $50,000. At the beginning of 2025,ABC decided to change to the straight-line method. Equipment cost Equipment useful life Residual value \begin{tabular}{|c|c|c|} \hline \multirow{2}{*}{ Year } & \multicolumn{2}{|c|}{ Depreciation Expense } \\ \cline { 2 } 1 & SYD method & Straight-line method \\ \hline 2 & \\ 3 & \\ Totals & \\ \hline \hline \end{tabular} Ignoring income taxes, prepare the journal entry relating to the machine for 2025. \begin{tabular}{|c|c|c|c|} \hline Date & General Journal & \multicolumn{2}{c|}{ Debit } \\ \hline December 31, 2025 & & & \\ \cline { 3 - 5 } & & & \\ \hline \end{tabular}