Pina, Inc. changed depreciation methods in 2017 from straight-line to double-declining-balance. Depreciation prior to 2017 under straight-line was $101,000, whereas double-declining-balance depreciation prior to 2017 would have been $153,400. Pinas depreciable assets had a cost of $383,500 with a $30,000 salvage value, and a 5-year remaining useful life at the beginning of 2017. Prepare the 2017 journal entries, if any, related to Pinas depreciable assets.