Ayayai Co$.$ purchased a machine on January $1,2018,$ for $$572,000.$ At that time, it was estimated that the machine would have a $10-$year life and no salvage value. On December $31,2021,$ the firm$$s accountant found that the entry for depreciation expense had been omitted in $2019.$ In addition, management has informed the accountant that the company plans to switch to straight$-$line depreciation, starting with the year $2021.$ At present, the company uses the sum$-$of$-$the$-$years$-$digits method for depreciating equipment.

Prepare the general journal entries that should be made