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'-digits method based 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:

1.	Prepare the appropriate journal entry, if any, to record the accounting change. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)