On January 2, 2017, $8,400 had been paid by Peakatoo Inc., for ordinary repairs and maintenance on some of Flounder' equipment. However, the amount was added to the Equipment account when it was paid, and depreciation (straight-line over 12 years had been recorded accordingly at the end of 2017. It is now 2018, and no journal entries have been made relating to the repairs and maintenance, equipment or related accounts in 2018. Ignore income taxes. Required: (a) What type of change is this? (1 mark) (b) Prepare the journal entry required to be made in 2018 by Peakatoo