The Canliss Milling Company purchased machinery on January 2, 2022, for $930,000. A five-year life was estimated and no residual value was anticipated. Canliss decided to use the straight-line depreciation method and recorded $186,000 in depreciation in 2022 and 2023. Early in 2024, the company changed its depreciation method to the sum-of-the-years-digits (SYD) method. Required: Will Canliss apply the SYD method retrospectively or apply the method prospectively? Prepare any 2024 journal entry related to the change