Alteran Corporation purchased office equipment for $1.4 million at the beginning of 2019 . The equipment is being depreciated over a 10 -year life using the double-declining-balance method. The residual value is expected to be $500,000. At the beginning of 2021 (two years later), Alteran decided to change to the straight-line depreciation method for this equipment. Required: Prepare the journal entry to record depreciation for 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Enter your answers in whole dollars.) Journal entry worksheet Record depreciation expense entry for 2021. Note: Enter debits before credits