Concord Company changed depreciation methods in 2017 from double-declining-balance to straight-line. Depreciation prior to 2017 under double-declining-balance was $95,400, whereas straight-line depreciation prior to 2017 would have been $48,300. Concord's depreciable assets had a cost of $260,200with a $38,800salvage value, and an 9-year remaining useful life at the beginning of 2017.

the 2017 journal entry related to Concord's depreciable assets (Equipment)?