During 2021, Larkspur Company changed from the double-declining-balance method of depreciation for its building to the straight- line method. The original cost of the building was $1,099,700. At January 1, 2021 it was estimated that the building had a remaining useful life of 30 years and a residual value of $51,000. Total depreciation under the double declining balance method for the past three years is shown below. Note that the depreciation expense has not yet been recorded for 2021. 2019 2020 2021 Declining-balance $61,000 57,700 52,800 Prepare the journal entries to record the change in accounting estimate at December 31, 2021. (Credit account titles are automatically 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.) Account Titles and Explanation Debit Credit