On January 1, 2022, a company purchased store fixtures at a cost of $180,000. The anticipated service life was 5 years with no residual value. The company has been using the double-declining-balance method, but in 2024 adopted the straight-line method because the company believes it provides a better measure of income. The company has a December 31 year-end. Which of the following journal entries should be used to record depreciation for 2024? Question 21 options:

$21,600

$0

$36,000

$12,000