Marin Co. purchased a machine on January 1,2018, for $616,000. At that time, it was estimated that the machine would have a 10 . year tife and no salvage value. On December 31,2021 , the firm's accountant found that the entry for depreciation expense had been omitted in 2019. In addition, management has informed the accountant that the company plans to switch to straight-line depreciation, starting with the year 2021. At present, the company uses the sum-of-the-years-digits method for depreciating equipment. Prepare the general journal entries that should be made at December 31, 2021, to record these events. (lgnore tax effects) (Credit account titles are automatically indented when amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the occount tities and enter ofor the omounts.)