Grouper Industries changed from the double-declining-balance to the straight-line method in 2018 on all its equipment. There was no change in the assets' salvage values or useful lives. Plant assets, acquired on January 2, 2015, had an original cost of $1,734,400, with a $89,600 salvage value and an 8-year estimated useful life. Income before depreciation expense was $258,400 in 2017 and $281,600 in 2018 Prepare the joumal entry to record depreciation expense in 2018. (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.) Account Titles and Explanation SHOW LIST OF ACCOUNTS Starting with income before depreciation expense, prepare the remaining portion of the income statement for 2017 and 2018 2018 2017 Income before depreclation expense Depreclation expense Net income