Busch Farms used the straight-line method of depreciation for equipment acquired at the beginning of 2018 for $2,560,000. Its useful life was expected to be eight years with a $160,000 residual value. At the beginning of 2020, Busch decides total estimated useful life should be changed to 10 years. Prepare any necessary 2020 journal entrylles) related to the equipment and/or the change