Weaver Textiles Inc. has used the straight-line method to depreciate its equipment since it started business in 2014. At the beginning of 2018, the company decided to change to the double-declining-balance (DDB) method. Depreciation as reported and as it would have been reported if the company had always used DDB is listed below:

Year	Straight-Line				DDB
2014	$	22,500			$	45,000
2015		25,000				40,000
2016		28,000				38,000
2017		28,000				32,000

Required: What journal entry, if any, should Weaver make to record the effect of the accounting change