The Canliss Milling Company purchased machinery on January 2, 2014, for $870,000. A five-year life was estimated and no residual value was anticipated. Canliss decided to use the straight-line depreciation method and recorded $174,000 in depreciation in 2014 and 2015. Early in 2016, the company changed its depreciation method to the sum-of-the-years-digits (SYD) method.

Required:

2.	Prepare any 2016 journal entry related to the change.