Bonita Co. purchased a machine on January 1,2018, for $517,000. 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 witch 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 at December 31,2021, to record these events. (Ignore tax effects.) (Credit account titles are automoticolly indented when amount is entered. Do not indent manuolly. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts)