Cheyenne, Inc. changed depreciation methods in 2017 from straight-line to double-declining-balance. Depreciation prior to 2017 under straight-line was $139,000, whereas double-declining-balance depreciation prior to 2017 would have been $205,800. Cheyennes depreciable assets had a cost of $514,500 with a $28,000 salvage value, and a 5-year remaining useful life at the beginning of 2017. Prepare the 2017 journal entries, if any, related to Cheyennes depreciable assets.

Account Titles and Explanation Debit Credit Depreciation Expense Accumulated Depreciati 28000