At the beginning of 2025. Kingbird Construction Company changed from the cost-recovery method to recognizing revenue over time (percentage-of-completion) for financial reporting purposes. The company will continue to use the cost-recovery method for tax purposes. For years prior to 2025, pretax income under the two methods was as follown percentage-of-completion $150,000, and cost-recovery $100,500, The tax rate is 20% Prepare Kingbird's 2025 journal entry to record the change in accounting principle. (Credit account tilles are autornatically indented when the amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List all debit entries before credit entries