Question 31 On January 1, 2019, Blossom Corporation acquired machinery at a cost of $1470000. Blossom adopted the straight-line method of depreciation for this machine and had been recording depreciation over an estimated life of ten years, with no residual value. At the beginning of 2022, a decision was made to change to the double-declining balance method of depreciation for this machine. Assuming a 30% tax rate, the cumulative effect of this accounting change on beginning retained earnings, is O $0. O $276360. O $193452. $164640