Gonzaga Company has used the double$-$declining$-$balance method for depreciation since it started business in $2020.$ At the beginning

of $2024,$ the company decided to change to the straight$-$line method. Depreciation as reported and how it would have been reported if

the company had always used straight$-$line is listed below:

Required:

What journal entry, if any, should Gonzaga make to record the effect of the accounting change $($ignore income taxes$)?$

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Journal entry worksheet

$1$

Record the effect of the accounting change.

Note: Enter debits before credits.