On January 1, 2015, Flop Co. purchased a machine for $528,000 and depreciated it by the straight-line method using an estimated useful life of nine years with no salvage value. On January 1, 2018, Flop determined that the machine had a useful life of six years from the date of acquisition and will have a salvage value of $25,000. An accounting change was made in 2018 to reflect these additional data. Prepare any required general journal adjusting entries (without explanation) for the Flop Co. for the 2018. If no entry is required then identify this fact in the journal.