Exercise 22-14 Nash Industries changed from the double-declining-balance to the straight-line method in 2018 on all its equipment. There was no change in the assets' salvage values or useful lives. Plant assets, acquired on January 2, 2015, had an original cost of $1,632,000, with a $102,400 salvage value and an 8-year estimated useful life. Income before depreciation expense was $296,000 in 2017 and $361,600 in 2018. Prepare the journal entry to record depreciation expense in 2018. (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 O for the amounts.) Aecount Titles and Explanation Debit Credit SHOW LIST OF ACCOUNTS Starting with income before depreciation expense, prepare the remaining portion of the income statement for 2017 and 2018 2018 2017 Income before depreciation expense Depreciation expense Net income s