What are the Excel formulas:

ABC, Incorporated constructed equipment at a total cost of $1,000,000. Construction was completed at the end of 2022 and the equipment was placed in service at the beginning of 2023. The equipment was being depreciated over a 10-year life using the sum-of-the-years-digits method. The residual value is expected to be $50,000. At the beginning of 2026, ABC decided to change to the straight-line method.
		Column D
Equipment cost	row 10	$1,000,000
Equipment useful life	row 11	10
Residual value	row 12	$50,000
	Depreciation Expense
Year	SYD method	Straight-line method
1	?	$95,000
2	?	$95,000
3	?	$95,000
Totals	$466,364	$285,000
Ignoring income taxes, prepare the journal entry relating to the machine for 2026.
Date	General Journal		Debit	Credit
December 31, 2026	Depreciation expense	?
	Accumulated depreciation		?