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A company has been depreciating equipment using a 10-year life on a straight-line basis. The equipment, which costs $67,200, was purchased on January 1 of Year 1 . The equipment has an estimated residual value of $16,800. On January 1 of Year 5 , management decides to depreciate the equipment over a total life of 14 years instead of 10 , with no change in the estimated residual value. The annual financial statements are prepared on a comparative basis (Year 4 and Year 5 are presented). Income before depreciation for Year 4 and Year 5 was $139,440 and $147,840, respectively. Ignore income tax. Required a. Prepare the journal entries to be recorded in Year 1 through Year 4 for annual depreciation. b. Determine the ending balance in accumulated depreciation on December 31 of Year 1 through Year 4. c. Prepare the entry to record depreciation expense in Year 5, the year of the change. d. Illustrate how the change should be reported on the Year 5 balance sheet and income statement, which are accompanied by the Year 4 results for comparative purposes. Include the earnings per share disclosure. Shares of common stock outstanding are 100,000. Note: Do not use negative signs with your answers. d