At the beginning of 2020 , Marin 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 $112.000. and completed-contract $68,320. The tax rate is 20% Prepare Marin's 2020 journal entry to record the change in accounting principle (Credit account tibles are automatically indented when amount is entered. Do not indent munually. If no entry is required, select "No Entry" for the account titles and enter ofor the amounts.)