Flint Co$.$ purchased a machine on January $1,2023,$ for $$539,000.$ At that time, it was estimated that the machine would have a $10-$year

life and no salvage value. On December $31,2026,$ the firm's accountant found that the entry for depreciation expense had been

omitted in $2024.$ In addition, management has informed the accountant that the company plans to switch to straight$-$line depreciation,

starting with the year $2026.$ At present, the company uses the sum$-$of$-$the$-$years'$-$digits method for depreciating equipment.

Prepare the general journal entries that should be made at December $31,2026,$ to record these events. $($Ignore tax effects.$)($Credit

account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select

$"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$