Fickle Company purchased a machine at a total cost of $220,000 (no residual value) at the beginning of 2010. The machine was being depreciated over a 10- year life using the sum-of-the-years digits method. At the beginning of 2013, it was decided to change to straight line. Ignoring taxes, the 2013 adjusting entry will include a debit to depreciation of:

a) $11,000

b) $16,000

c) $22,000

d) $38,000