Bearing Products bought a machine at a total cost of $105,000 million in 2013. The machine was being depreciated over a 10-year life using the sum-of-the-years'-digits method. The residual value is expected to be $6,000. At the beginning of 2016 Bearing decided to change to the straight-line method.

Required:

prepare all appropriate journal entry(s) relating to hte machine for 2016.(Ignore income tax effects.)