Albatross Company purchased a piece of machinery for $60,000 on January 1, 2015 and has been depreciating the machine using double declining method balance based on a five year estimated useful life and no salvage value. On January 1, 2017, Albatross decided to switch to the straight line method of depreciation.The salvage value is still zero and the estimated useful life did not change. 1. What type of accounting change is this, and how should it be handled? 2. Prepare the journal entry to record depreciation for 2017. Show all calculations clearly.