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On January 1, 2019. Carla Vista Corporation acquired machinery at a cost of $1470000. Carla Vista adopted the straight-line method of deprefation for this machine and had been recording depreciation over an estimated life of ten years, with no residual value. Acthe beginning of 2022, a decision was rude to change to the double-declining balance method of depreclation for this machine. Assuming a 30 tax rate, the curnulative effect of this accounting change on beginning retained earnings, is $193452$276360$164640$0