Whispering Corp. changed from the straight-line method to the double-declining- balance method in 2021 on all its equipment. There was no change in the salvage values or useful lives. The equipment was purchased in 2020, and the original cost was $570,000 with no salvage value and a 6-year estimated useful life. Income before depreciation expense was $639,000 in 2020 and $824,000 in 2021. Whisperings tax rate is 20%.

(a)

Prepare the journal entry to record depreciation in 2021.