Sunland Company changed depreciation methods in $2025$ from double$-$declining$-$balance to straight$-$line. Depreciation prior to $2025$ under double$-$declining$-$balance was $$83\mathrm{.}100,$ whereas straight$-$line depreciation prior to $2025$ would have been $$51,100.$ Sunland's depreciable assets $($equipment$)$ had a cost of $$217,600$ with a $$36,500$ salvage value, and an $7-$year remaining useful life at the eginning of $2025.$

Prepare the $2025$ journal entry, if any, related to Sunland's depreciable assets. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit