Monty Industries changed from the double$-$decliningbalance to the straight$-$line method in $2026$ on all its equipment There was no change in the assets salvage values or useful lives. Plant assets, acquired on January $2,2023,$ had an original cost of $$1,715,200$ with a $$99,200$ salvage value and an $8-$year estimated useful life. Income before depreciation expense was $$253,600$ in $2025$ and $$275,200$ in $2026$ Prepare jounal entry to record depreciation in $2026$