Cutter Company purchased an equipment for $449,350 (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 $22,059 $44,935 $32.680 $22.876