n 2025 from double-declining-balance to straight-line. Depreciation prior to 2025 under double-declining-balance was $89,100, whereas straight-line depreciation prior to 2025 would have been $51,400. Sheffield's depreciable assets (equipment) had a cost of $254,800 with a $39,000 salvage value, and an 8-year remaining useful life at the beginning of 2025. Prepare the 2025 journal entry, if any, related to Sheffield's depreciable assets.