Cullumber Company changed depreciation methods in 2017 from double-declining-balance to straight-line. Depreciation prior to 2017 under double-declining-balance was $86,500, whereas straight-line depreciation prior to 2017 would have been $52,300. Cullumbers depreciable assets had a cost of $260,200 with a $42,500 salvage value, and an 8-year remaining useful life at the beginning of 2017. Prepare the 2017 journal entry related to Cullumbers depreciable assets (Equipment). (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit