In 2017, Lifu Co. purchased a truck for $45,000. They assigned it a useful life of 7 years and determined it has a $5,000 residual value. They started depreciating the truck using the double-declining balance method, depreciating 10,000 in 2017 and 8,000 in 2018. In 2019 they switched to straight-line depreciation. Please record any journal entries needed to make this adjustment and to record the depreciation expense in 2019.