Alteran Corporation purchased office equipment for $$1\mathrm{.}4$ million at the beginning of $2022.$ The equipment is being depreciated over a $10-$year life using the double$-$declining$-$balance method. The residual value is expected to be $$300,000.$ At the beginning of $2024($two years later$),$ Alteran decided to change to the straight$-$line depreciation method for this equipment.