At the beginning of 2020, Cheyenne 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 2020, pretax income under the two methods was as follows: percentage-of-completion $103,000, and completed-contract $65,920. The tax rate is 20% Prepare Cheyenne's 2020 journal entry to record the change in accounting principle: (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) Account Titles and Explanation Construction in Process Deferred Tax Liability Retained Earnings Debit 37080 Credit 13184