Blossom Co purchased to machine on January 1,2018, for $539,000. 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 exense had bece omitted in 2019. In addition, management has informed the accountant that the compamy plans to switch to straight -life depreciation. starting with the year 2021. At present, the cormpary uses the sum-of the years-digits method for depreciating equipment. Prepare the general journal entries that should be made at December 31, 2021, to record these events. (1gnore tax effects) (Crealt occount titles are outomaticaliy indented when anount is entered. Do not indent manusilly. If no entry Is required, select "Wo Entry" for the account tieles and enter 0 for the emounts) Dec 31 2021 (To record depreciation expense for 2021.)