Lugar Company purchased a piece of machinery for $33,000 on January 1,2014, and has been depreciating the machine using the sum of-the-years' digit method baud on a five-year estimated useful life and no salvage value. On January 1,2016 Lugar decided to switch to the straight line method of depreciation. The salvage value is still zero and the estimated useful life is changed to a total of six years from the date of purchase. Ignore income taxes Required. Prepare the appropriate journal entry, if, any to record the accounting change. Prepare the journal entry to record depreciation for 2016