On January 1, Yoar 1 , the Dole Company purchased an asset that cost $154,000. The asset had an expected useful life of seven years and no estimated residual value. The company Initially decided to use sum-of-the-years'digits (SYD) depreciation for both financial accounting and income tax purposes. Depreclation expense for the straight-line method and the sum-of-the-years'-digits method is as follows: At the beginning of Yoar 4, Dolo changed from the sum-of the-years'-digits method to the atraight-ine method of depreciation for financial teporting purposes. The company's income tax rase is 30%, In Year 3 and Year 4, Dole had $90,000 protax income belore depreciation and income taxes. Required: a. Complote the foliowing section of the income statement. b. Prepare the journal entries fo rocord the depreciafion expense, tax expense, and the effect of the accounting change (if any) in Year 4. a. Complete the following section of the income statement: Income Statement Instructions General Joumal PAGE 1 GENERAL JOURNAL \begin{tabular}{|l|l|l||c|c|c|} \hline \multicolumn{1}{|c|}{ DATE } & \multicolumn{1}{|c|}{ ACCOUNT TITLE } & PEBIT \\ \hline 1 & Depreciation Expense & \\ \hline 2 & Accumulated Depreciation \\ \hline 3 & Tax Expense & \\ \hline 4 & & \\ \hline 5 & & \\ \hline \end{tabular}