Alteran Corporation purchased office equipment for $1.3 million in 2013. The equipment is being depreciated over a 5-year life using the sum-of-the-years'-digits method. The residual value is expected to be $400,000. At the beginning of 2016, Alteran decided to change to the straight-line depreciation method for this machine. Required: Prepare the 2016 depreciation adjusting entry. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)