Question 5 Buffalo Company changed depreciation methods in 2017 from double-declining-balance to straight-line. Depreciation prior to 2017 under double-declining-balance was $98,500, whereas straight-line depreciation prior to 2017 would have been $47,600. Buffalos depreciable assets had a cost of $241,100 with a $43,200 salvage value, and an 7-year remaining useful life at the beginning of 2017. Prepare the 2017 journal entry related to Buffalos depreciable assets (Equipment).