On December 31, 2018, Dupuyer Corporation acquired equipment for $2,400,000. Dupuyer adopted the straight-line method of depreciation for this machine and had been recording depreciation over an estimated life of eight years, with no residual value. At the beginning of 2022, a decision was made to change to the double-declining balance method of depreciation for the equipment. 1) Assuming a 25% tax rate, what is the cumulative effect of this accounting change on beginning retained earnings? 2) Dupuyer should record depreciation expense for 2022 of