Gonzaga Company has used the double-declining-balance method for depreciation since it started its 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:

Year	Straight-Line	DDB
2020	$ 32,000	$ 64,000
2021	35,000	50,000
2022	39,000	58,000
2023	39,000	48,000

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