Bramble industries changed from the double-declining-balance to the straight-line method in 2021 on allits equipment. There was no change in the assets' salvage values or useful lives. Plant assets, acquired on January 2,2018 , had an originat cost of $1.574,400, with a\$89.600 salvage value and an 8-year estimated useful life. income before depreciation expense was $2.65.600 in 2020 and $310,400 in 2021 . (a) Your answer is correct. Prepare the journal entry to record depreciation expense in 2021. (Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, solect "No Entry" for the occount titles and enter Ofor the amounts) Starting with income before depreciation expense; prepare the remaining portion of the income statement for 2020 and 2021