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The Canliss Milling Company purchased machinery on January 2,2019 , for $870,000. A five-year life was estimated and no residual value was anticipated. Canliss decided to use the straight-line depreciation method and recorded $174,000 in depreciation in 2019 and 2020. Early in 2021, the company changed its depreciation method to the sum-of-theyears'-digits (SYD) method. Required: 1. Will Canliss apply the SYD method retrospectively or apply the method prospectively? 2. Prepare any 2021 journal entry related to the change. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the adjusting entry for depreciation in 2021. Note: Enter debits before credits