Cullumber Corporation decided at the beginning of 2023 to change from the declining-balance method of depreciating its capital assets to the straight-line method because the straight-line method better represents the pattern of benefits provided by the capital assets. For years prior to 2023 , total depreciation expense under the two methods was as follows: declining-balance, $229,400, and straight-line, $111,600. The tax rate is 30%. Cullumber follows ASPE, and the taxes payable method of accounting for income taxes. Prepare Cullumber's 2023 journal entry, if any, to record the change in estimate. (List debit entry before credit entry. Credit account titles are automatically indented when the 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.)