Bramble Industries changed from the double-declining-balance to the straight-line method in 2026 on all its equipment. There was no change in the assets' salvage values or useful lives. Plant assets, acquired on January 2, 2023, had an original cost of $1.536,000, with a $96.000 salvage value and an 8-year estimated useful life. Income before depreciation expense was $278.400 in 2025 and $342,400 in 2026. (a) Your answer is correct. Prepare the journal entry to record depreciation expense in 2026. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.) Account Titles and Explanation Depreciation Expense Accumulated Depreciation-Equipment Debit Credit 110400 110400 Starting with income before depreciation expense, prepare the remaining portion of the income statement for 2025 and 2026. Income before Depreciation Expense $ Depreciation Expense Income before Taxes 2026 342400 $ 216000 2025 278400 110400 126400 $ 168000