Swifty Industries changed from the double-declining-balance to the straight-fine method in 2026 on all its equipment. There was no change in the assets' salvage values or usefut flves. PAant assets, acquired on January 2,2023 , had an originat cost of $1,472,000, with a $86,400 salvage value and an 8-year estimated useful life. Income before depreciation expense was $272,800 in 2025 and $275,200 in 2026 . (a) Prepare the journal entry to record depreciation expense in 2026. (Credit account titles are outomatically indented when the amount Is entered. Do not indent manually. If no entry is required, select 'No Entry' for the account titles and enter O for the amounts. List debit entry before credit entry)