The Canliss Milling Company purchased machinery on January $2,2022,$ for $$890,000.$ A five$-$year life was estimated and no residual value was anticipated. Canliss decided to use the straight$-$line depreciation method and recorded $$178,000$ 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.