At the beginning of 2017, Ivanhoe Construction Company changed from the completed-contract method to recognizing revenue over time (percentage-of-completion) for financial reporting purposes. The company will continue to use the completed-contract method for tax purposes. For years prior to 2017, pretax income under the two methods was as follows: percentage-of-completion $117,300, and completed-contract $77,700. The tax rate is35%.

how Ivanhoe's 2017 journal entry to record the change in accounting principle?