Suppose a firm switches from straight$-$line depreciation to an accelerated depreciation methods $($such as sum of the years digits depreciation$)$ in the later years of some equipment$$s life. $($a$)$ Explain how this move would impact the firm$$s net income in the year of the switch? $($b$)$ Also explain which item$($s$)$ on the balance sheet would be impacted in the year of the switch and why they would be impacted this way.