Please assist with the following. Thank you.

Pearl Company changed depreciation methods in 2020 from double-declining-balance to straight-line. Depreciation prior to 2020 under double-declining-balance was $97,800, whereas straight-line depreciation prior to 2020 would have been $54,000. Pearls depreciable assets had a cost of $258,200 with a $43,600 salvage value, and an 8-year remaining useful life at the beginning of 2020.

Prepare the 2020 journal entry related to Pearls depreciable assets (equipment).