Colorado Consulting Company has been using the sum-of-the-years'-digits depreciation method to depreciate some office equipment what was acquired at the beginning of 2014. At the beginning of 2016. Colorado Consulting decided to change to the straight-line method. The equipment cost $124,500 and is expected to have no salvage value. The estimated useful life of the equipment is five years. Ignore income taxes. Required: Prepare the appropriate journal entry, if any, to record the accounting change. (If no entry is required for a transcontinental, select "No journal entry required" in the first account field.)