uring 19X1 and 19X2, Company A used straight-line depreciation for its assets, resulting in depreciation expense of $40,000 each year. During 19X3, the company decided to switch to the double-declining balance method. Had Company A used this method in 19X1 and 19X2, depreciation in these years would have been $60,000 and $50,000, respectively. (a) What type of change is this? (b) Does this change require retroactive or prospective treatment? (c) Prepare an entry in 19X3 if necessary. Assume a tax rate of 30%