Ivanhoe Corp. changed from the straight-line method to the double-declining-balance method in 2026 on all its equipment. There was no change in the salvage values or useful lives. The equipment was purchased in 2025 , and the original cost was $690,000 with no salvage value and a 6-year estimated useful life. Income before depreciation expense was $556,000 in 2025 and $880,000 in 2026 . Ivanhoe's tax rate is 20%. (a) Prepare the journal entry to record depreciation in 2026. (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. List debit entry before credit entry.) (b) Starting with income before depreciation expense, prepare the remaining portion of the income statement for 2025 and 2026