blossom company changed in 2025 from double-declining balance to straight-line. depreciaition prior to 2025 under double-declining balance was 89,400 whereas straight-line depreciation prior to 2025 would have been 49,600 blossom depreciable assets had a cost of $257,400 with a 42,400 salvage value, and an 8-year remaining useful life at the beginning of 2025. prepare 2025 journal entry, if any, related to Blossom's depreciable assets