On January 1, 2019, Knapp Corporation acquired machinery at a cost of $1,250,000. Knapp adopted the double-declining balance method of depreciation for this machinery and had been recording depreciation over an estimated useful life of ten years, with no salvage value. At the beginning of 2022, a decision was made to change to the straight-line method of depreciation for the machinery. Prepare the required journal entry to record the depreciation expense for 2022