Venice Company purchased a gondola for $446,600 (no residual value) at the beginning of 2021. The gondola was being depreciated over a 10-year life using the sum-of-the-years'-digits method. At the beginning of 2024, it was decided to change to straight-line. Ignoring taxes, the 2024 adjusting entry will include a debit to depreciation expense of:

Multiple Choice

$44,660.

$22,736.

$32,480.

$21,924.