Cheyenne Company changed depreciation methods in 2017 from double-declining-balance to straight-line. Depreciation prior to 2017 under double-declining-balance was $82,300, whereas straight-line depreciation prior to 2017 would have been $49,300. Cheyennes depreciable assets had a cost of $228,800 with a $36,100 salvage value, and an 8-year remaining useful life at the beginning of 2017.

Prepare the 2017 journal entry related to Cheyennes depreciable assets (Equipment).