Recorbing a Crange in Estimate, an frror Cerrection, and a Change in Accounting Principle December 31 , Year a a thas been degermined that the estimated total useful life 66 years instead of 10 . been acolied in Yese a net incorre wound have teen seorico - Note: Round animente the nearost whole dillar. b. For equipment \#502, provide the required adjusting entry for depreciation expense at December 31 , Year 4. c. For equipment \#502, provide any necessary correcting entry. Ignore income taxes. d. In reporting comparative income statements in Year 4, what net income amount is presented for Year 3