Flounder Company changed depreciation methods in 2020 from double-declining-balance to straight-line. Depreciation prior to 2020 under double-declining-balance was $82,300, whereas straight-line depreciation prior to 2020 would have been $49,300. Flounder's depreciable assets had a cost of $228,800 with a $36,100 salvage value, and an 8 -year remaining useful life at the beginning of 2020. Prepare the 2020 journal entry related to Flounder's depreciable assets (equipment). (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 0 for the amounts.)