Marin Company changed depreciation methods in 2025 from double-declining-balance to straight-line. Depreciation prior to 2025 under double-declining-balance was $86,500, whereas straight-line depreciation prior to 2025 would have been $52,300. Marin's depreciable assets (equipment) had a cost of $260,200 with a $42,500 salvage value, and an 8-year remaining useful life at the beginning of 2025. Prepare the 2025 journal entry, if any, related to Marin's depreciable assets. (Credit account titles are automatically indented when the 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.)