Cutter Company purchased an equipment for $447,150 (no residual value) at the beginning of 2018. The equipment was being depreciated over a 10-year life using the sum-of-the-years'-digits method. At the beginning of 2021, it was decided to change to straight-line. Ignoring taxes, the 2021 adjusting entry will include a debit to depreciation expense of: Multiple Choice $32,520 $44,715 $21,951 $22,764