During the $2023$ year$-$end audit, the following items come to your attention:

Carla Vista bought a truck on January $1,2020$ for $$107,800$ cash, with an $$8,200$ estimated residual value and a six$-$year life. The company debited an expense account for the entire cost of the asset. Carla Vista uses straight$-$line depreciation for all trucks.

During $2023,$ Carla Vista changed from straight$-$line depreciation for its cement plant to double declining balance. The following calculations present depreciation on both bases:

$\backslash$table$[[,2023,2022,2021],[$Straight$-$line,$$17,520,$$$17,520,$$$17,520$